General levy discount

The general levy discount introduced in 2001 when the entire tax system was revised is the follow-up of the personal allowance.
Persons who have no income of their own or only a small income cannot or not entirely benefit from the subsidy, because they do not pay (enough) income tax. If their partner pays enough income tax, they qualify for the discount. In 2007, the general levy discount for under-65s was 2,043 euro annually at most.