Increase of the basic tax allowance for the 2024 calendar year

For self-employed taxpayers, the basic profit allowance amounts to 15.00% of EUR 33,000.00 as of January 1, 2024, instead of the previous 15.00% of EUR 30,000.00. As a result, the maximum basic profit allowance increases from EUR 4,500.00 to EUR 4,950.00.