Taxable income

The taxable income is defined as the collective income of all persons living at particular address except resident children. The collective income is the sum of the taxable income in box 1, box 2 and box 3 of the income tax. Income generated from one’s own house (rentable value and mortgage interest) in box 1 are not taken into account. The limit of 33 thousand euro applies to the income over 2010 and is indexed on an annual basis.
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