{
 "protocol": "verified-facts/0.2",
 "key": "de/income-tax/spitzensteuersatz-schwelle",
 "label": "Top rate 42 % applies from this zvE (single assessment; double for Splitting)",
 "value": 69879,
 "unit": "EUR/year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.gesetze-im-internet.de/estg/__32a.html",
 "quote": "4. von 69 879 Euro bis 277 825 Euro: 0,42 • x – 11 135,63;",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-12-15",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "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": "sha256:764497ad0e9360367437fdd91cdf9f02a735bd9dcdf804be51eff715446ee07d",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..x1LzPR83ie1wRjTV5Ve4F6s-FuNi1WF4dkKZhcfTou8tVNiqpHx9vUsoZXeyWbbbnUoR1NIZ9fzXGGLbYDkdAA",
  "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/spitzensteuersatz-schwelle",
  "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/estg/__32a.html"
 }
}