{
 "protocol": "verified-facts/0.2",
 "key": "de/income-tax/grundfreibetrag",
 "label": "Basic personal allowance (zero-rate zone of the tariff)",
 "value": 12348,
 "unit": "EUR/year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.gesetze-im-internet.de/estg/__32a.html",
 "quote": "Sie beträgt ab dem Veranlagungszeitraum 2026 … für zu versteuernde Einkommen 1. bis 12 348 Euro (Grundfreibetrag): 0;",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-12-15",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 12096,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.recht.bund.de/bgbl/1/2024/449/regelungstext.pdf?__blob=publicationFile&v=2"
 },
 "scope": "Tarifliche Einkommensteuer on zu versteuerndes Einkommen (zvE), rounded down to full euro. Ehegatten with Zusammenveranlagung: Splitting-Verfahren (§ 32a Abs. 5) — tax is twice the tax on half the joint zvE, which doubles every threshold.",
 "hash": "sha256:ce7b84b1feafb0f8c342553d716372b0258bb6d78db12825789fb51034d65923",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..gYrAmA_o0KKUo3Xjknd6zGGm7JdPUuFN96NHZrSTMx3AyWPEkJOc-AGsZ12Z7dW_2N5cw7nHJac9WE3Gd02wBw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/de/income-tax/grundfreibetrag",
  "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/estg/__32a.html"
 }
}