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 "source": "https://www.gesetze-im-internet.de/estg/__32a.html",
 "quote": "4. … 0,42 • x – 11 135,63",
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 "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.",
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