{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "@id": "https://taxvalio.com/api/v1/de/kleinunternehmer/2026.json",
  "name": "Germany Kleinunternehmer thresholds (tax year 2026)",
  "description": "Two-tier revenue thresholds for §19 UStG Kleinunternehmer status in Germany, tax year 2026, plus the Solidaritätszuschlag Freigrenze for reference.",
  "module": {
    "id": "de.2026.v2",
    "country": "DE",
    "year": 2026,
    "version": 2,
    "label": "Germany 2026"
  },
  "data": {
    "kleinunternehmer": {
      "previousYear": {
        "threshold": 25000,
        "unit": "EUR",
        "description": "Maximum gross revenue in the calendar year immediately preceding the tax year. Must be at or below this amount for Kleinunternehmer qualification.",
        "citation": {
          "label": "§19 Abs. 1 UStG",
          "url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html",
          "effectiveYear": 2026,
          "readDate": "2026-04-20"
        }
      },
      "currentYear": {
        "threshold": 100000,
        "unit": "EUR",
        "description": "Maximum gross revenue during the current calendar year. Exceeding this amount means immediate loss of Kleinunternehmer status from that invoice onwards.",
        "citation": {
          "label": "§19 Abs. 1 UStG",
          "url": "https://www.gesetze-im-internet.de/ustg_1980/__19.html",
          "effectiveYear": 2026,
          "readDate": "2026-04-20"
        }
      },
      "rule": "A freelancer qualifies as Kleinunternehmerin in the current tax year if AND ONLY IF previousYearRevenue <= 25000 AND currentYearRevenue <= 100000. Both thresholds must be satisfied."
    },
    "solidaritaetszuschlag": {
      "freigrenzeSingle": {
        "threshold": 20350,
        "unit": "EUR",
        "description": "Assessable income-tax threshold below which Soli is zero for single filers (Einzelveranlagung). Above this amount, the Milderungszone applies.",
        "citation": {
          "label": "§3 Abs. 3 SolzG 1995",
          "url": "https://www.gesetze-im-internet.de/solzg_1995/__3.html",
          "effectiveYear": 2026,
          "readDate": "2026-04-20"
        }
      },
      "freigrenzeJoint": {
        "threshold": 40700,
        "unit": "EUR",
        "description": "Assessable income-tax threshold below which Soli is zero for jointly-assessed filers (Zusammenveranlagung).",
        "citation": {
          "label": "§3 Abs. 3 SolzG 1995",
          "url": "https://www.gesetze-im-internet.de/solzg_1995/__3.html",
          "effectiveYear": 2026,
          "readDate": "2026-04-20"
        }
      },
      "rate": {
        "value": 0.055,
        "unit": "rate",
        "description": "Full Solidaritätszuschlag rate applied above the Milderungszone, as a decimal (0.055 = 5.5%).",
        "citation": {
          "label": "§3 Abs. 3 SolzG 1995",
          "url": "https://www.gesetze-im-internet.de/solzg_1995/__3.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/kleinunternehmer-schwelle-25000/"
  ]
}