{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "@id": "https://taxvalio.com/api/v1/de/grundfreibetrag/2026.json",
  "name": "Germany Grundfreibetrag (tax year 2026)",
  "description": "Basic tax-free allowance (Grundfreibetrag) under §32a EStG for tax year 2026, plus the Reichensteuer threshold (45% marginal rate) for reference.",
  "module": {
    "id": "de.2026.v2",
    "country": "DE",
    "year": 2026,
    "version": 2,
    "label": "Germany 2026"
  },
  "data": {
    "grundfreibetrag": {
      "threshold": 12348,
      "unit": "EUR",
      "description": "Basic tax-free allowance for a single filer, tax year 2026. Income below this amount yields €0 Einkommensteuer. Joint filing (Zusammenveranlagung) doubles the allowance for a couple.",
      "citation": {
        "label": "§32a EStG",
        "url": "https://www.gesetze-im-internet.de/estg/__32a.html",
        "effectiveYear": 2026,
        "readDate": "2026-04-20"
      },
      "rule": "If taxable income (zvE) <= 12348 for single filers, Einkommensteuer = 0. For joint filers, the threshold doubles to 24696."
    },
    "reichensteuer": {
      "thresholdFrom": 277826,
      "rate": 0.45,
      "unitThreshold": "EUR",
      "unitRate": "rate",
      "description": "Top-bracket (Reichensteuer) kicks in above this taxable income for single filers at 45% marginal rate.",
      "citation": {
        "label": "§32a EStG",
        "url": "https://www.gesetze-im-internet.de/estg/__32a.html",
        "effectiveYear": 2026,
        "readDate": "2026-04-20"
      }
    }
  },
  "creator": {
    "@type": "Organization",
    "name": "TaxValio",
    "url": "https://taxvalio.com"
  },
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "spatialCoverage": {
    "@type": "Country",
    "name": "Germany"
  },
  "temporalCoverage": "2026",
  "inLanguage": "de",
  "isAccessibleForFree": true,
  "sameAs": [
    "https://taxvalio.com/de/grundfreibetrag-2026/"
  ]
}