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LohnsteuerLohnsteuer (wage tax), particular form of collecting the Income Tax. Is deducted by the employer from wage earnings according to wage tax tables and transferred to the competent inland revenue office. The computation of the wage tax is governed by the provisions of the income tax law. Literature: O. Herzog, F. Jirecek and P. Matusek, Steuerzahlerhandbuch ´95, 1994.
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