Grundlagen |
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© berechnungsblaetter.ch 01.24 |
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ohne Gewähr |
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Parteien: Martin und
Franziska |
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Franziska |
Martin |
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1 |
BE |
BE |
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AG |
AR |
BE |
BL |
BS |
FR |
LU |
SG |
SO |
ZH |
Bund |
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Kinder |
2 |
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Kinder in Obhut total |
3 |
2 |
0 |
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davon unter 14 |
4 |
2 |
0 |
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davon unter 12 |
5 |
1 |
0 |
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davon unter 6 |
6 |
0 |
0 |
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7 |
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Familienzulagen |
8 |
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Kinderzulage jüngere Kinder |
9 |
230 |
230 |
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200 |
230 |
230 |
200 |
275 |
265 |
210 |
230 |
200 |
200 |
--- |
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Kinderzulage ältere Kinder |
10 |
230 |
230 |
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200 |
230 |
230 |
200 |
275 |
265 |
260 |
230 |
200 |
250 |
--- |
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Altersgrenze |
11 |
16 |
16 |
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16 |
16 |
16 |
16 |
16 |
16 |
12 |
16 |
16 |
12 |
--- |
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Ausbildungszulage |
12 |
290 |
290 |
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250 |
280 |
290 |
250 |
325 |
325 |
260 |
280 |
250 |
250 |
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Altersgrenze |
13 |
16 |
16 |
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16 |
16 |
16 |
16 |
16 |
16 |
16 |
16 |
16 |
16 |
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Zuschlag ab bestimmter Anzahl Kinder |
14 |
0 |
0 |
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0 |
0 |
0 |
0 |
0 |
20 |
0 |
0 |
0 |
0 |
--- |
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Mindestanzahl Kinder für Zuschlag |
15 |
0 |
0 |
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0 |
0 |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
0 |
--- |
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16 |
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Richtlinien Existenzminimum |
17 |
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Alleinstehend |
18 |
1200 |
1200 |
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1200 |
1200 |
1200 |
1200 |
1200 |
1200 |
1200 |
1200 |
1200 |
1200 |
--- |
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Alleinerziehend |
19 |
1350 |
1350 |
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1200 |
1350 |
1350 |
1350 |
1350 |
1350 |
1350 |
1350 |
1350 |
1350 |
--- |
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Wohngemeinschaft |
20 |
Eingeben! |
Eingeben! |
|
1100 |
Eingeben! |
Eingeben! |
Eingeben! |
Eingeben! |
Eingeben! |
Eingeben! |
Eingeben! |
Eingeben! |
1100 |
--- |
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Wohngemeinschaft und Erziehungspflichten |
21 |
Eingeben! |
Eingeben! |
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1100 |
Eingeben! |
Eingeben! |
Eingeben! |
Eingeben! |
Eingeben! |
Eingeben! |
Eingeben! |
Eingeben! |
1250 |
--- |
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Zuschlag Kinder 0-5 |
22 |
400 |
400 |
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400 |
400 |
400 |
400 |
400 |
400 |
400 |
400 |
400 |
400 |
--- |
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Zuschlag Kinder 6-9 |
23 |
400 |
400 |
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400 |
400 |
400 |
400 |
400 |
400 |
400 |
400 |
400 |
400 |
--- |
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Zuschlag Kinder 10-11 |
24 |
600 |
600 |
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600 |
600 |
600 |
600 |
600 |
600 |
600 |
600 |
600 |
600 |
--- |
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Zuschlag Kinder >12 |
25 |
600 |
600 |
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600 |
600 |
600 |
600 |
600 |
600 |
600 |
600 |
600 |
600 |
--- |
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Auswärtiges Essen pro Hauptmahlzeit |
26 |
10 |
10 |
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10 |
10 |
10 |
10 |
10 |
10 |
10 |
10 |
10 |
10 |
--- |
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Zusätzliche Pauschale
Telecom/Mobiliarversicherung |
27 |
100 |
100 |
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0 |
0 |
100 |
0 |
0 |
0 |
150 |
0 |
100 |
150 |
--- |
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28 |
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Steuertarif mit Kindern |
29 |
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Alleinstehend |
30 |
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x |
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Verheiratet |
31 |
x |
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x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
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Abzug vom Steuerbetrag pro
Kind Elterntarif |
32 |
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--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
--- |
259 |
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33 |
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Übergangstarif nach Trennung
(max. Anz. Jahre) |
34 |
0 |
0 |
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0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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35 |
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Steueranlage/Steuerfuss |
36 |
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Kanton |
37 |
3.025 |
3.025 |
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112 |
0 |
3.025 |
100 |
50 |
96 |
1.6 |
105 |
104 |
99 |
--- |
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Gemeinden Mittel |
38 |
1.700 |
1.700 |
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100 |
0 |
1.7 |
60 |
50 |
85 |
1.9 |
140 |
125 |
115 |
--- |
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Kirchen Einkommen Mittel alleinstehend |
39 |
0.2000 |
0.2000 |
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20.0000 |
0 |
0.2000 |
0.0065 |
8.0000 |
10.0000 |
0.2500 |
25.0000 |
18.0000 |
12.0000 |
--- |
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Kirchen Einkommen Mittel verheiratet/mit
Kindern |
40 |
0.2000 |
0.2000 |
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20.0000 |
0 |
0.2000 |
0.0065 |
8.0000 |
10.0000 |
0.2500 |
25.0000 |
18.0000 |
12.0000 |
--- |
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Kirchen Vermögen Mittel alleinstehend |
41 |
0.2000 |
0.2000 |
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20.0000 |
0 |
0.2000 |
0.0065 |
8.0000 |
15.0000 |
0.2500 |
25.0000 |
18.0000 |
12.0000 |
--- |
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Kirchen Vermögen Mittel verheiratet/mit
Kindern |
42 |
0.2000 |
0.2000 |
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20.0000 |
0 |
0.2000 |
0.0065 |
8.0000 |
15.0000 |
0.2500 |
25.0000 |
18.0000 |
12.0000 |
--- |
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Personalsteuer Kanton (Franken) |
43 |
0 |
0 |
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0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
30 |
24 |
--- |
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Personalsteuer Gemeinde (Franken) |
44 |
0 |
0 |
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0 |
0 |
0 |
0 |
0 |
50 |
50 |
0 |
0 |
0 |
--- |
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45 |
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Abzüge Einkommenssteuer |
46 |
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Berufskosten Vollpauschale n2 |
47 |
0 |
--- |
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0 |
0 |
0 |
0 |
4100 |
0 |
0 |
0 |
0 |
0 |
0 |
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Berufskosten Vollpauschale n1 |
48 |
--- |
0 |
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0 |
0 |
0 |
0 |
4100 |
0 |
0 |
0 |
0 |
0 |
0 |
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Prozent |
49 |
0 |
0 |
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0 |
0 |
0 |
0 |
--- |
0 |
0 |
0 |
0 |
0 |
0 |
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Minimum |
50 |
0 |
0 |
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0 |
0 |
0 |
0 |
4100 |
0 |
0 |
0 |
0 |
0 |
0 |
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Maximum |
51 |
0 |
0 |
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0 |
0 |
0 |
0 |
4100 |
0 |
0 |
0 |
0 |
0 |
0 |
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Berufskosten effektiv n2 |
52 |
3268 |
--- |
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3268 |
3668 |
3268 |
1768 |
1264 |
3268 |
3268 |
3668 |
3268 |
3268 |
3268 |
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Berufskosten effektiv n1 |
53 |
--- |
8240 |
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8240 |
7040 |
8240 |
5140 |
4684 |
8240 |
8240 |
7040 |
8240 |
8240 |
8240 |
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Teilpauschale Berufsauslagen |
54 |
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Prozent |
55 |
3 |
3 |
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3 |
10 |
3 |
0 |
0 |
3 |
3 |
10 |
3 |
3 |
3 |
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Minimum |
56 |
2000 |
2000 |
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2000 |
700 |
2000 |
500 |
0 |
2000 |
2000 |
700 |
2000 |
2000 |
2000 |
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Maximum |
57 |
4000 |
4000 |
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4000 |
2400 |
4000 |
500 |
0 |
4000 |
4000 |
2400 |
4000 |
4000 |
4000 |
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Auswärtiges Essen pro
Hauptmahlzeit |
58 |
15 |
15 |
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15 |
15 |
15 |
15 |
15 |
15 |
15 |
15 |
15 |
15 |
15 |
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Auswärtiges Essen Abzug
maximal pro Jahr |
59 |
3200 |
3200 |
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3200 |
3200 |
3200 |
3200 |
3200 |
3200 |
3200 |
3200 |
3200 |
3200 |
3200 |
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Arbeitswegkosten Abzug maximal
pro Jahr |
60 |
7000 |
7000 |
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7000 |
6000 |
7000 |
6000 |
3100 |
12000 |
6400 |
4460 |
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5000 |
3200 |
|
Berufsauslagen Nebenerwerb n2 |
61 |
0 |
--- |
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0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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Berufsauslagen Nebenerwerb n1 |
62 |
--- |
0 |
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0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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Teilpauschalen Berufsauslagen
Nebenerwerb |
63 |
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Prozent |
64 |
20 |
20 |
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20 |
20 |
20 |
20 |
0 |
20 |
20 |
20 |
20 |
20 |
20 |
|
Minimum |
65 |
800 |
800 |
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800 |
800 |
800 |
800 |
0 |
800 |
800 |
800 |
800 |
800 |
800 |
|
Maximum |
66 |
2400 |
2400 |
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2400 |
2400 |
2400 |
2400 |
0 |
2400 |
2400 |
2400 |
2400 |
2400 |
2400 |
|
Versicherungsabzug gewöhnlich |
67 |
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Versicherungsabzug gewöhnlich
n2 |
68 |
2450 |
--- |
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3400 |
2000 |
2450 |
2000 |
4100 |
4810 |
2600 |
3200 |
2500 |
2600 |
1800 |
|
Versicherungsabzug gewöhnlich
n1 |
69 |
--- |
2450 |
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3400 |
2000 |
2450 |
2000 |
4100 |
4810 |
2600 |
3200 |
2500 |
2600 |
1800 |
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Einzelperson |
70 |
2450 |
2450 |
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3400 |
2000 |
2450 |
2000 |
4100 |
4810 |
2600 |
3200 |
2500 |
2600 |
1800 |
|
Ehepaar |
71 |
4900 |
4900 |
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6800 |
4000 |
4900 |
4000 |
8100 |
9620 |
5100 |
6400 |
5000 |
5200 |
3600 |
|
Versicherungsabzug hoch |
72 |
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Versicherungsabzug hoch n2 |
73 |
3600 |
--- |
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3400 |
2000 |
3600 |
2000 |
4100 |
4810 |
3300 |
3700 |
3750 |
3900 |
2700 |
|
Versicherungsabzug hoch n1 |
74 |
--- |
3600 |
|
3400 |
2000 |
3600 |
2000 |
4100 |
4810 |
3300 |
3700 |
3750 |
3900 |
2700 |
|
Einzelperson |
75 |
3600 |
3600 |
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3400 |
2000 |
3600 |
2000 |
4100 |
4810 |
3300 |
3700 |
3750 |
3900 |
2700 |
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Ehepaar |
76 |
7200 |
7200 |
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6800 |
4000 |
7200 |
4000 |
8100 |
9620 |
6600 |
7400 |
7500 |
7800 |
5400 |
|
Versicherungsabzug Kinder |
77 |
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Versicherungsabzug Kinder n2 |
78 |
1400 |
--- |
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0 |
2000 |
1400 |
900 |
0 |
2280 |
1400 |
2000 |
1300 |
2400 |
1400 |
|
Versicherungsabzug Kinder n1 |
79 |
--- |
0 |
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0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
Zuschlag Kinder maximal |
80 |
700 |
700 |
|
0 |
1000 |
700 |
450 |
0 |
1140[1] |
700 |
1000 |
650 |
1300 |
700 |
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Abzug für Drittbetreuung von
Kindern |
81 |
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Abzug Drittbetreuung n2 |
82 |
2400 |
--- |
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2160 |
2400 |
2400 |
2400 |
2400 |
2400 |
2400 |
2400 |
2400 |
2400 |
2400 |
|
Abzug Drittbetreuung n1 |
83 |
--- |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
Limite Abzug pro Kind |
84 |
16000 |
16000 |
|
10000 |
10000 |
16000 |
10000 |
25200 |
12000 |
5000[2] |
25000 |
12000 |
25000 |
25500 |
|
Sozialabzüge |
85 |
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Allgemeiner Abzug |
86 |
5300 |
5300 |
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0 |
0 |
5300 |
0 |
19000 |
0 |
0 |
0 |
0 |
0 |
--- |
|
Verheiratetenabzug |
87 |
5300 |
5300 |
|
0 |
0 |
5300 |
0 |
36900 |
0 |
0 |
0 |
0 |
0 |
2800 |
|
Abzug alleinstehend mit
eigenem Haushalt n2 |
88 |
2400 |
--- |
|
0 |
0 |
2400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
--- |
|
Abzug alleinstehend mit
eigenem Haushalt n1 |
89 |
--- |
2400 |
|
0 |
0 |
2400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
--- |
|
Kinderabzug |
90 |
8300 |
8300 |
|
7400[3] |
5000[4] |
8300 |
0 |
8800 |
8600[5] |
7000[6] |
7200[7] |
9000 |
9000 |
6700 |
|
Abzug all'stehend mit eig.
Haushalt und Kindern n2 |
91 |
2600 |
--- |
|
0 |
0 |
2600 |
0 |
12700 |
0 |
0 |
0 |
0 |
0 |
--- |
|
Abzug all'stehend mit eig.
Haushalt und Kindern n1 |
92 |
--- |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
--- |
|
Abzug für auswärtige Ausbildung Kinder |
93 |
6400 |
6400 |
|
0 |
0 |
6400 |
0 |
0 |
0 |
5500[8] |
13000 |
0 |
0 |
--- |
|
Unterstützungsabzug |
94 |
4800 |
4800 |
|
2500 |
0 |
4800 |
2000 |
5700 |
5000 |
2700 |
0 |
2000 |
2700 |
6700 |
|
Weiterer Sozialabzug 1 n2 |
95 |
0 |
--- |
|
0 |
4000 |
|
|
|
0 |
1000 |
6000 |
|
|
--- |
|
Weiterer Sozialabzug 1 n1 |
96 |
--- |
0 |
|
0 |
0 |
|
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|
0 |
0 |
0 |
|
|
--- |
|
Weiterer Sozialabzug 2 n2 |
97 |
0 |
--- |
|
|
0 |
|
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|
0 |
2200 |
|
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|
--- |
|
Weiterer Sozialabzug 2 n1 |
98 |
--- |
0 |
|
0 |
0 |
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--- |
|
Weiterer Sozialabzug 3 n2 |
99 |
0 |
--- |
|
0 |
|
0 |
|
|
700 |
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--- |
|
Weiterer Sozialabzug 3 n1 |
100 |
--- |
0 |
|
0 |
|
0 |
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|
500 |
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--- |
|
Weiterer Sozialabzug 4 n2 |
101 |
0 |
--- |
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0 |
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--- |
|
Weiterer Sozialabzug 4 n1 |
102 |
--- |
0 |
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0 |
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0 |
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--- |
|
|
103 |
|
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|
Einfacher Steuerbetrag
Einkommenssteuer n2 |
104 |
1'534 |
--- |
|
1169 |
0 |
1534 |
1035 |
9891 |
2380 |
948 |
1346 |
1365 |
1249 |
--- |
|
Abzug vom Steuerbetrag 1 n2 |
105 |
0 |
--- |
|
|
|
|
1500 |
|
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--- |
|
Abzug vom Steuerbetrag 2 n2 |
106 |
0 |
--- |
|
|
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|
26 |
|
|
|
|
|
|
--- |
|
|
107 |
|
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|
Einfacher Steuerbetrag
Einkommenssteuer n1 |
108 |
--- |
1'464 |
|
1539 |
0 |
1459 |
2036 |
8106 |
2698 |
1101 |
1708 |
2012 |
1340 |
--- |
|
Abzug vom Steuerbetrag 1 n1 |
109 |
--- |
0 |
|
|
|
|
0 |
|
|
|
|
|
|
--- |
|
Abzug vom Steuerbetrag 2 n1 |
110 |
--- |
0 |
|
|
|
|
0 |
|
|
|
|
|
|
--- |
|
|
111 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Abzüge Vermögenssteuer |
112 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Allgemeiner Abzug |
113 |
0 |
0 |
|
100000 |
75000 |
0 |
75000 |
75000 |
0 |
62500 |
75000 |
60000 |
0 |
--- |
|
Verheiratetenabzug |
114 |
0 |
0 |
|
200000 |
150000 |
0 |
150000 |
150000 |
0 |
125000 |
150000 |
100000 |
0 |
--- |
|
Kinderabzug |
115 |
18000 |
18000 |
|
12000 |
25000 |
18000 |
0 |
15000 |
0 |
12500 |
20000 |
20000 |
0 |
--- |
|
Weiterer Abzug 1 |
116 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
--- |
|
Weiterer Abzug 2 n2 |
117 |
0 |
--- |
|
0 |
0 |
0 |
75000 |
50000 |
105000 |
0 |
0 |
40000 |
0 |
--- |
|
Weiterer Abzug 2 n1 |
118 |
--- |
0 |
|
0 |
0 |
0 |
0 |
0 |
55000 |
0 |
0 |
0 |
0 |
--- |
|
|
119 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Einfacher Steuerbetrag
Vermögenssteuer n2 |
120 |
0 |
--- |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
--- |
|
Abzug vom Steuerbetrag 1 n2 |
121 |
0 |
--- |
|
|
|
0 |
|
|
|
|
|
|
|
--- |
|
Abzug vom Steuerbetrag 2 n2 |
122 |
0 |
--- |
|
|
|
|
|
|
|
|
|
|
|
--- |
|
|
123 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Einfacher Steuerbetrag
Vermögenssteuer n1 |
124 |
--- |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
--- |
|
Abzug vom Steuerbetrag 1 n1 |
125 |
--- |
0 |
|
|
|
0 |
|
|
|
|
|
|
|
--- |
|
Abzug vom Steuerbetrag 2 n1 |
126 |
--- |
0 |
|
|
|
|
|
|
|
|
|
|
|
--- |
|
|
127 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
128 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
129 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
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