{"id":91944,"date":"2024-03-13T10:11:14","date_gmt":"2024-03-13T09:11:14","guid":{"rendered":"https:\/\/gyrocarpus.com\/?p=91944"},"modified":"2024-03-13T10:11:25","modified_gmt":"2024-03-13T09:11:25","slug":"%eb%b6%80%eb%b6%80-%ec%84%b8%ea%b8%88-%eb%93%b1%ea%b8%89-3%ea%b3%bc-5-%ec%a1%b0%ed%95%a9-%ed%8f%90%ec%a7%80-%ea%b3%84%ed%9a%8d-%eb%b0%9c%ed%91%9c%ed%95%9c-%eb%8f%85%ec%9d%bc-%ec%a0%95%eb%b6%80","status":"publish","type":"post","link":"https:\/\/gyrocarpus.com\/archives\/91944","title":{"rendered":"\ubd80\ubd80 \uc138\uae08 \ub4f1\uae09 3\uacfc 5 \uc870\ud569 \ud3d0\uc9c0 \uacc4\ud68d \ubc1c\ud45c\ud55c \ub3c5\uc77c \uc815\ubd80, \ub300\uc548\uc73c\ub85c \uc81c\uc2dc\ub41c Steuerklasse IV mit Faktor\ub294 \ubb34\uc5c7\uc778\uac00?"},"content":{"rendered":"\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\uc9c0\ub09c\ud574 \uc5f0\ubc29 \uc815\ubd80\ub294 \ub3c5\uc77c\uc758 \ubd80\ubd80\uac00 \uac00\uc7a5 \ub9ce\uc774 \uc0ac\uc6a9\ud558\uace0 \uc788\ub294 \uc138\uae08 \ub4f1\uae09 3\uacfc 5\uc758 \uc870\ud569\uc744 \uc5c6\uc560\uace0 \uc694\uc778\ubc95\uc774 \uc801\uc6a9\ub41c \uc138\uae08 \ub4f1\uae09 4\uc640 4\uc758 \uc870\ud569(Steuerklasse IV mit Faktor)\uc73c\ub85c \ubaa8\ub450 \ubcc0\uacbd\ud558\uaca0\ub2e4\uace0 \ubc1c\ud45c\ud55c \ubc14 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ud6c4 \ubd80\ubd80 \uc138\uae08 \ub4f1\uae09 \ubcc0\uacbd\uacfc \uad00\ub828\ud55c \ub0b4\uc6a9\uc774 \uac01\uc885 \ubbf8\ub514\uc5b4\uc5d0\uc11c \uc774\uc288\uac00 \ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc694\uc778\ubc95\uc774 \uc801\uc6a9\ub41c \uc138\uae08 \ub4f1\uae09 4\/4\uc758 \uc870\ud569\uc774\ub780 \ubb34\uc5c7\uc774\uba70 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub294\uc9c0 \uc54c\uc544\ubcf4\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:43px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><img loading=\"lazy\" width=\"1000\" height=\"570\" src=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2024\/03\/shutterstock_2349134251.jpg\" alt=\"\" class=\"wp-image-91945\" srcset=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2024\/03\/shutterstock_2349134251.jpg 1000w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2024\/03\/shutterstock_2349134251-300x171.jpg 300w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2024\/03\/shutterstock_2349134251-768x438.jpg 768w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2024\/03\/shutterstock_2349134251-800x456.jpg 800w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2024\/03\/shutterstock_2349134251-600x342.jpg 600w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2024\/03\/shutterstock_2349134251-750x428.jpg 750w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><figcaption>\u24d2 FrankHH \/ shutterstock<\/figcaption><\/figure><\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>\uc138\uae08 \ub4f1\uae09 <\/strong><strong>3<\/strong><strong>\uacfc <\/strong><strong>5<\/strong><strong>\uc758 \uc870\ud569 \ud3d0\uc9c0 \uc774\uc720\ub294<\/strong><strong>?<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.bundesregierung.de\/breg-de\/service\/gesetzesvorhaben\/koalitionsvertrag-\" target=\"_blank\" rel=\"noreferrer noopener\">\uc5f0\ubc29 \uc815\ubd80<\/a>\uac00 \uc138\uae08 \ub4f1\uae09 3\uacfc 5\uc758 \uc870\ud569\uc744 \ud3d0\uc9c0\ud558\ub824\ub294 \uc774\uc720\ub294 \uc218\ub144 \ub3d9\uc548 \ube44\ud310\uc744 \ubc1b\uc544\uc628 \ubc30\uc6b0\uc790 \ubd84\ud560\ubc95(Ehegattensplittings) \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd\uacfc \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ubc30\uc6b0\uc790 \ubd84\ud560\ubc95\uc740 \uc138\uae08 \ub4f1\uae09 3\uacfc 5\uc758 \uc870\ud569\uc5d0\uc11c \uc0ac\uc6a9\ud558\ub294 \uacc4\uc0b0 \ubc29\uc2dd\uc785\ub2c8\ub2e4. \ubc95\uc801\uc778 \ubd80\ubd80\uac00 \uacf5\ub3d9 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uba74 \uc138\ubb34\uc11c\uc5d0\uc11c \ub450 \ubd80\ubd80\uc758 \uc5f0\uac04 \uacfc\uc138 \uc18c\ub4dd\uc744 \ud569\uc0b0\ud569\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uc774 \uae08\uc561\uc744 \ubc18\uc73c\ub85c \ub098\ub208 \ub2e4\uc74c \uc18c\ub4dd\uc138\uc728\uc5d0 \ub530\ub77c \uc138\uae08\uc744 \uacc4\uc0b0\ud558\uace0 \uc5ec\uae30\uc5d0 \ub2e4\uc2dc \ub450 \ubc30\ub97c \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div style=\"margin-bottom: 8px; \" id=\"guten-1767629273\"><a data-no-instant=\"1\" href=\"https:\/\/gyrocarpus.com\/jobs\" rel=\"noopener\" class=\"adv-link\" target=\"_blank\" aria-label=\"\uad6c\ucf54 \uad6c\uc778 \uad11\uace0 \ubc30\ub108\"><img loading=\"lazy\" src=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2023\/03\/\uad6c\ucf54-\uad6c\uc778-\uad11\uace0-\ubc30\ub108.jpg\" alt=\"\"  srcset=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2023\/03\/\uad6c\ucf54-\uad6c\uc778-\uad11\uace0-\ubc30\ub108.jpg 500w, https:\/\/gyrocarpus.com\/wp-content\/uploads\/2023\/03\/\uad6c\ucf54-\uad6c\uc778-\uad11\uace0-\ubc30\ub108-300x93.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" width=\"500\" height=\"155\"   \/><\/a><\/div>\n\n\n<div style=\"height:55px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\uc774\ub807\uac8c \ub418\uba74 \ubc30\uc6b0\uc790\uc758 \uc18c\ub4dd\uc774 \uc5bc\ub9c8\uc778\uc9c0 \uc0c1\uad00\uc5c6\uc774 \ubd80\ubd80 \ubaa8\ub450 \ub611\uac19\uc774 \uc808\ubc18\uc758 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uac8c \ub418\uace0 \ubd80\ubd80 \uc911 \uc18c\ub4dd\uc774 \uc6d4\ub4f1\ud788 \ub192\uc740 \uc0ac\ub78c\uc740 \uc18c\ub4dd\uc5d0 \ube44\ud574 \uc138\uae08\uc744 \uc801\uac8c \ub0bc \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \uc138\uae08 \ub0a9\ubd80 \ubc29\uc2dd\uc5d0 \ub300\ud55c \uacf5\uc815\uc131\uc774 \uc9c0\uc801\ub418\uba74\uc11c \uc815\ubd80\ub294 \uc18c\ub4dd\uc138 \uacf5\uc81c\ub97c \ub354 \uc815\ud655\ud558\uac8c \ud558\uace0 \ucd94\uac00 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud558\ub294 \uc77c\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc138\uae08 \ub4f1\uae09 3\uacfc 5\uc758 \uc870\ud569\uc744 \uc694\uc778\ubc95\uc774 \uc801\uc6a9\ub41c \uc138\uae08 \ub4f1\uae09 4\/4\uc758 \uc870\ud569\uc73c\ub85c \ubcc0\uacbd\ud558\ub294 \uac83\uc744 \ucd94\uc9c4\ud558\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:51px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div  class=\"jeg_postblock_3 jeg_postblock jeg_module_hook jeg_pagination_disable jeg_col_2o3 jnews_module__0_6741ce8df2b03   \" data-unique=\"jnews_module__0_6741ce8df2b03\">\n                <div class=\"jeg_block_heading jeg_block_heading_6 jeg_subcat_right\">\n                    <h3 class=\"jeg_block_title\"><span>\ud568\uaed8 \uc77d\uc73c\uba74 \uc88b\uc740 \ub274\uc2a4<\/span><\/h3>\n                    \n                <\/div>\n                <div class=\"jeg_posts jeg_block_container\">\n                \n                <div class=\"jeg_posts jeg_load_more_flag\">\n                <article class=\"jeg_post jeg_pl_md_2 format-standard\">\n                <div class=\"jeg_thumb\">\n                    \n                    <a href=\"https:\/\/gyrocarpus.com\/archives\/91148\"><div class=\"thumbnail-container animate-lazy  size-715 \"><img width=\"350\" height=\"250\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAP\/\/\/wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw==\" class=\"lazyload wp-post-image\" alt=\"2024\ub144 \uaf2d \ud655\uc778\ud574\uc57c \ud558\ub294 \ubcc0\uacbd\ub41c \ub3c5\uc77c\uc758 \uc138\uae08 \ud61c\ud0dd \ud56d\ubaa9\ub4e4\" loading=\"lazy\" data-full-width=\"1000\" data-full-height=\"751\" data-src=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2024\/01\/shutterstock_1999976696-350x250.jpg\" data-sizes=\"auto\" data-expand=\"700\" \/><\/div><\/a>\n                <\/div>\n                <div class=\"jeg_postblock_content\">\n                    <h3 class=\"jeg_post_title\">\n                        <a href=\"https:\/\/gyrocarpus.com\/archives\/91148\">2024\ub144 \uaf2d \ud655\uc778\ud574\uc57c \ud558\ub294 \ubcc0\uacbd\ub41c \ub3c5\uc77c\uc758 \uc138\uae08 \ud61c\ud0dd \ud56d\ubaa9\ub4e4<\/a>\n                    <\/h3>\n                    <div class=\"jeg_post_meta\"><div class=\"jeg_meta_date\"><a href=\"https:\/\/gyrocarpus.com\/archives\/91148\"><i class=\"fa fa-clock-o\"><\/i> 30\/01\/2024<\/a><\/div><div class=\"jeg_meta_comment\"><a href=\"https:\/\/gyrocarpus.com\/archives\/91148#comments\" ><i class=\"fa fa-comment-o\"><\/i> 0 <\/a><\/div><\/div>\n                    <div class=\"jeg_post_excerpt\">\n                        <p>2024\ub144\uc5d0\ub294 \ub3c5\uc77c\uc758 \uac01\uc885 \uc138\uae08 \uacf5\uc81c \ud61c\ud0dd \ud55c\ub3c4\uac00 \ub354 \uc778\uc0c1\ub418\uace0 \uace0\uc18c\ub4dd\uc790\uc5d0\uac8c\ub9cc \ubd80\uc5ec\ub418\ub294 \uc138\uae08 \uc801\uc6a9 \uae30\uc900\uc774 \ubcc0\uacbd\ub429\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \ub3c5\uc77c \uc18c\ub4dd\uc138 \uc9c0\uc6d0\ud611\ud68c\ub294...<\/p>\n                    <\/div>\n                <\/div>\n            <\/article><article class=\"jeg_post jeg_pl_md_2 format-standard\">\n                <div class=\"jeg_thumb\">\n                    \n                    <a href=\"https:\/\/gyrocarpus.com\/archives\/81019\"><div class=\"thumbnail-container animate-lazy  size-715 \"><img width=\"350\" height=\"250\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAP\/\/\/wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw==\" class=\"lazyload wp-post-image\" alt=\"\uc808\uc138 \uace0\uc218\ub4e4\uc758 \ud569\ubc95\uc801\uc778 \uc138\uae08 \uc808\uc57d \ud301 11\uac00\uc9c0 &#8211; \uac00\uc871\ub07c\ub9ac\ub9cc \uacf5\uc720\ud558\ub294 \ub3c5\uc77c\uc778\uc758 \uc808\uc138 \ube44\ubc95\" loading=\"lazy\" data-full-width=\"500\" data-full-height=\"333\" data-src=\"https:\/\/gyrocarpus.com\/wp-content\/uploads\/2022\/10\/shutterstock_1674821242-350x250.jpg\" data-sizes=\"auto\" data-expand=\"700\" \/><\/div><\/a>\n                <\/div>\n                <div class=\"jeg_postblock_content\">\n                    <h3 class=\"jeg_post_title\">\n                        <a href=\"https:\/\/gyrocarpus.com\/archives\/81019\">\uc808\uc138 \uace0\uc218\ub4e4\uc758 \ud569\ubc95\uc801\uc778 \uc138\uae08 \uc808\uc57d \ud301 11\uac00\uc9c0 &#8211; \uac00\uc871\ub07c\ub9ac\ub9cc \uacf5\uc720\ud558\ub294 \ub3c5\uc77c\uc778\uc758 \uc808\uc138 \ube44\ubc95<\/a>\n                    <\/h3>\n                    <div class=\"jeg_post_meta\"><div class=\"jeg_meta_date\"><a href=\"https:\/\/gyrocarpus.com\/archives\/81019\"><i class=\"fa fa-clock-o\"><\/i> 25\/10\/2022<\/a><\/div><div class=\"jeg_meta_comment\"><a href=\"https:\/\/gyrocarpus.com\/archives\/81019#comments\" ><i class=\"fa fa-comment-o\"><\/i> 0 <\/a><\/div><\/div>\n                    <div class=\"jeg_post_excerpt\">\n                        <p>\uace0\uc18c\ub4dd \uacc4\uce35\ubfd0\ub9cc \uc544\ub2c8\ub77c \ud3c9\uade0\uc801\uc778 \uc18c\ub4dd\uc758 \ub3c5\uc77c \uc2dc\ubbfc\uc5d0\uac8c \uc5c4\uc911\ud558\uace0 \uacfc\uc911\ud55c \uc138\uae08\uc740 \ubd84\uba85 \ubd80\ub2f4\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uacac\uace0\ud55c \ub3c5\uc77c\uc758 \uc138\ubc95\uc740 \ubb34\uc9c0\ud55c \ub0a9\uc138\uc790\uc5d0\uac90 \ucca0\uc639\uc131 \uac19\uc9c0\ub9cc,...<\/p>\n                    <\/div>\n                <\/div>\n            <\/article>\n            <\/div>\n                <div class='module-overlay'>\n                <div class='preloader_type preloader_circle'>\n                    <div class=\"module-preloader jeg_preloader dot\">\n                        <span><\/span><span><\/span><span><\/span>\n                    <\/div>\n                    <div class=\"module-preloader jeg_preloader circle\">\n                        <div class=\"jnews_preloader_circle_outer\">\n                            <div class=\"jnews_preloader_circle_inner\"><\/div>\n                        <\/div>\n                    <\/div>\n                    <div class=\"module-preloader jeg_preloader square\">\n                        <div class=\"jeg_square\"><div class=\"jeg_square_inner\"><\/div><\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n            <div class=\"jeg_block_navigation\">\n                <div class='navigation_overlay'><div class='module-preloader jeg_preloader'><span><\/span><span><\/span><span><\/span><\/div><\/div>\n                \n                \n            <\/div>\n                \n                <script>var jnews_module__0_6741ce8df2b03 = {\"header_icon\":\"\",\"first_title\":\"\\ud568\\uaed8 \\uc77d\\uc73c\\uba74 \\uc88b\\uc740 \\ub274\\uc2a4\",\"second_title\":\"\",\"url\":\"\",\"header_type\":\"heading_6\",\"header_background\":\"\",\"header_secondary_background\":\"\",\"header_text_color\":\"\",\"header_line_color\":\"\",\"header_accent_color\":\"\",\"header_filter_category\":\"\",\"header_filter_author\":\"\",\"header_filter_tag\":\"\",\"header_filter_text\":\"All\",\"post_type\":\"post\",\"content_type\":\"all\",\"number_post\":4,\"post_offset\":0,\"unique_content\":\"disable\",\"include_post\":\"91148,81019\",\"exclude_post\":\"\",\"include_category\":\"\",\"exclude_category\":\"\",\"include_author\":\"\",\"include_tag\":\"\",\"exclude_tag\":\"\",\"w2dc-category\":\"\",\"w2dc-location\":\"\",\"w2dc-tag\":\"\",\"product_cat\":\"\",\"product_tag\":\"\",\"sort_by\":\"latest\",\"date_format\":\"default\",\"date_format_custom\":\"Y\\\/m\\\/d\",\"excerpt_length\":20,\"excerpt_ellipsis\":\"...\",\"force_normal_image_load\":\"\",\"pagination_mode\":\"disable\",\"pagination_nextprev_showtext\":\"\",\"pagination_number_post\":4,\"pagination_scroll_limit\":0,\"ads_type\":\"disable\",\"ads_position\":1,\"ads_random\":\"\",\"ads_image\":\"\",\"ads_image_tablet\":\"\",\"ads_image_phone\":\"\",\"ads_image_link\":\"\",\"ads_image_alt\":\"\",\"ads_image_new_tab\":\"\",\"google_publisher_id\":\"\",\"google_slot_id\":\"\",\"google_desktop\":\"auto\",\"google_tab\":\"auto\",\"google_phone\":\"auto\",\"content\":\"\",\"ads_bottom_text\":\"\",\"boxed\":\"\",\"boxed_shadow\":\"\",\"el_id\":\"\",\"el_class\":\"\",\"scheme\":\"\",\"column_width\":\"auto\",\"title_color\":\"\",\"accent_color\":\"\",\"alt_color\":\"\",\"excerpt_color\":\"\",\"css\":\"\",\"paged\":1,\"column_class\":\"jeg_col_2o3\",\"class\":\"jnews_block_3\"};<\/script>\n            <\/div>\n<hr \/>\n<p>\u00a0<\/p>\n\n\n<p><strong>\uc694\uc778\ubc95\uc774 \uc801\uc6a9\ub41c \uc138\uae08 \ub4f1\uae09 <\/strong><strong>4\/4<\/strong><strong>\uc758 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd\uc740<\/strong><strong>?<\/strong><\/p>\n\n\n\n<p>\uc5f0\uac04 \uc18c\ub4dd(Brutto)\uc774 36,000\uc720\ub85c\uc778 A\uc640 20,400\uc720\ub85c\uc778 B\uac00 \ubd80\ubd80\ub77c\uace0 \uac00\uc815\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. \uc138\uae08 \ub4f1\uae09 4\uc5d0 \ub530\ub978 A\uc758 \uc18c\ub4dd\uc138\ub294 4,507\uc720\ub85c\uc774\uace0 B\ub294 1,030\uc720\ub85c\ub85c \ub450 \ubd80\ubd80\uc758 \uc18c\ub4dd\uc138\ub294 \ucd1d 5,537\uc720\ub85c\uc785\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \ubc30\uc6b0\uc790 \ubd84\ud560\ubc95\uc5d0 \ub530\ub978 \ubd80\ubd80\uc758 \ucd1d \uc5f0\uac04 \uc18c\ub4dd\uc138\ub294 5,364\uc720\ub85c\uc785\ub2c8\ub2e4. \uc774 \ub450 \uc18c\ub4dd\uc138\ub97c \ub2e4\uc74c\uacfc \uac19\uc774 \ub098\ub215\ub2c8\ub2e4.<\/p>\n\n\n\n<p>5,364\/5,537=0.968<\/p>\n\n\n\n<p>\uc704\uc758 \uacc4\uc0b0\ub41c \uac12\uc744 \ubd80\ubd80 \uac01\uc790\uc758 \uc18c\ub4dd\uc138\uc5d0 \uacf1\ud558\uc5ec \ud569\uc0b0\ud55c \uae08\uc561\uc774 \ubd80\ubd80\uac00 \ub0b4\uc57c \ud560 \ucd1d \uc138\uae08\uc774 \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<p>A: 4,507*0.968=4,362<\/p>\n\n\n\n<p>B: 1,030*0.968=997<\/p>\n\n\n\n<p>4,362+997=5,359\uc720\ub85c<\/p>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"jeg_postblock_3 jeg_postblock jeg_module_hook jeg_pagination_disable jeg_col_2o3 jnews_module_88711_5_64ed0aedb1117\">\r\n\t<div class=\"jeg_block_heading jeg_block_heading_6 jeg_subcat_right\">\r\n\t\t<h3 class=\"jeg_block_title\"><span>\ub3c5\uc77c \uc0dd\ud65c \ucee4\ubba4\ub2c8\ud2f0<\/span><\/h3>\r\n\t<\/div>\r\n\t<div class=\"jeg_posts jeg_block_container\">\r\n\t\t<div class=\"jeg_posts jeg_load_more_flag\"><article class=\"jeg_post jeg_pl_md_2 format-standard\"><div class=\"jeg_postblock_content\">\r\n\t\t\t\t<h3 class=\"jeg_post_title\">\r\n\t\t\t\t\t<a href=\"https:\/\/gyrocarpus.com\/?kboard_content_redirect=5379\">Steuerberater<\/a>\r\n\t\t\t\t<\/h3>\r\n\t\t\t\t<div class=\"jeg_post_excerpt\">\r\n\t\t\t\t\t<p>\uc548\ub155\ud558\uc138\uc694, \ud604\uc7ac A\uc9c0\uc5ed\uc5d0\uc11c Steuerberater\ub97c \ud1b5\ud574 Planungsrechnung\uc744 \uc644\uc131\ud558\uc600\uace0 \uc791\uc5c5\uc740 \uaf64 \ub9cc\uc871 \uc2a4\ub7ec\uc6e0\uc2b5\ub2c8\ub2e4. \uadf8\ub798\uc11c A\uc9c0\uc5ed\uc5d0\uc11c \uacc4\uc18d \uc0ac\uc5c5\ud560 \uacbd\uc6b0 \ud604\uc7ac Steuerberater\uc5d0\uac8c \uc138\ubb34\ubb38\uc81c\ub97c \ub9e1\uae30\ub824 \ud588\uc73c\ub098 \uc62c 10\uc6d4\uacbd B \uc9c0\uc5ed\uc73c\ub85c...<\/p>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/article>    <\/div>\r\n  <\/div>\r\n<\/div>\n\n\n<hr \/>\n<p>\u00a0<\/p>\n\n\n<p><strong>\uc138\uae08 \ub4f1\uae09 \uc870\ud569 \ubcc0\uacbd \uc2e0\uccad\uc740 \uc5b8\uc81c\ubd80\ud130 \uac00\ub2a5\ud55c\uac00?<\/strong><\/p>\n\n\n\n<p>\uc138\uae08 \ub4f1\uae09 3\uacfc 5\uc758 \uc870\ud569 \ud3d0\uc9c0 \uc2dc\ud589 \ub0a0\uc9dc\ub294 \uc544\uc9c1 \uc815\ud574\uc9c0\uc9c0 \uc54a\uc558\uc9c0\ub9cc \uc694\uc778\ubc95\uc5d0 \uc758\ud55c \uc138\uae08 \ub4f1\uae09 4\/4 \uc870\ud569\uc740 \uc774\ubbf8 2010\ub144\ubd80\ud130 \uc2e0\uccad\uc774 \uac00\ub2a5\ud588\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc138\uae08 \uc790\ubb38 \ud50c\ub7ab\ud3fc\uc778 <a href=\"https:\/\/www.steuertipps.de\/steuererklaerung-finanzamt\/steueraenderung\/familienbesteuerung-statt-ehegattensplitting-das-steht-im-koalitionsvertrag\" target=\"_blank\" rel=\"noreferrer noopener\">Steuertipps<\/a>\uc740 \uc774\ub7ec\ud55c \uc138\uae08 \uc870\ud569 \ubc29\uc2dd\uc774 \uad6d\ubbfc\ub4e4\uc5d0\uac8c \uac70\uc758 \uc54c\ub824\uc9c0\uc9c0 \uc54a\uc544 \ub300\uc0c1\uc774 \ub418\ub294 \uc0ac\ub78c\ub4e4 \uc0ac\uc774\uc5d0\uc11c \uc2e4\uc81c\ub85c \uc774 \ubc29\uc2dd\uc744 \uc0ac\uc6a9\ud558\ub294 \ube44\uc728\uc740 0.6%\uc5d0 \ubd88\uacfc\ud558\ub2e4\uace0 \ub9d0\ud588\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc5f0\ubc29 \uc7ac\ubb34\ubd80(Bundesministerium der Finanzen, BMF)\uac00 \ub9e4\ub144 \ubc1c\ud45c\ud558\ub294 \uc870\uc138 \uc815\ucc45\uc5d0 \uad00\ud55c \uc790\ub8cc\uc5d0\ub3c4 \uc694\uc778\ubc95\uc5d0 \uc758\ud55c \uc138\uae08 \ub4f1\uae09 4\/4 \uc870\ud569\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \uc124\uba85\uc774 \ub098\uc640\uc788\uc9c0 \uc54a\ub2e4\uace0 \uc9c0\uc801\ud568\uacfc \ub3d9\uc2dc\uc5d0 \uc774\ub7ec\ud55c \uc138\uae08 \ubc29\uc2dd\uc758 \uc2e4\ud6a8\uc131\uc5d0 \uc758\uad6c\uc2ec\uc744 \uc81c\uae30\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul><li>\uc791\uc131: sugi<\/li><li>\u24d2 \uad6c\ud150\ud0c1\ucf54\ub9ac\uc544(http:\/\/<a href=\"http:\/\/www.gyrocarpus.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">www.gyrocarpus.com<\/a>), \ubb34\ub2e8\uc804\uc7ac \ubc0f \uc7ac\ubc30\ud3ec \uae08\uc9c0<\/li><li>\uae30\uc0ac\uc5d0 \uc218\uc815\uc774 \ud544\uc694\ud55c \ubd80\ubd84\uc774 \uc788\uac70\ub098, \ucd94\uac00\ub85c \uae30\uc0ac\ub85c \uc791\uc131\ub410\uc73c\uba74 \ud558\ub294 \ubd80\ubd84\uc774 \uc788\ub2e4\uba74 \uba54\uc77c\ub85c \ubb38\uc758\uc8fc\uc138\uc694 (\ubb38\uc758 \uba54\uc77c: <a href=\"mailto:\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a>)<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\uc9c0\ub09c\ud574 \uc5f0\ubc29 \uc815\ubd80\ub294 \ub3c5\uc77c\uc758 \ubd80\ubd80\uac00 \uac00\uc7a5 \ub9ce\uc774 \uc0ac\uc6a9\ud558\uace0 \uc788\ub294 \uc138\uae08 \ub4f1\uae09 3\uacfc 5\uc758 \uc870\ud569\uc744 \uc5c6\uc560\uace0 \uc694\uc778\ubc95\uc774 \uc801\uc6a9\ub41c \uc138\uae08 \ub4f1\uae09 4\uc640 4\uc758 \uc870\ud569(Steuerklasse IV mit Faktor)\uc73c\ub85c \ubaa8\ub450 \ubcc0\uacbd\ud558\uaca0\ub2e4\uace0 \ubc1c\ud45c\ud55c \ubc14 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ud6c4 \ubd80\ubd80 \uc138\uae08 \ub4f1\uae09 \ubcc0\uacbd\uacfc \uad00\ub828\ud55c \ub0b4\uc6a9\uc774 \uac01\uc885 \ubbf8\ub514\uc5b4\uc5d0\uc11c \uc774\uc288\uac00 \ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc694\uc778\ubc95\uc774 \uc801\uc6a9\ub41c \uc138\uae08 \ub4f1\uae09 4\/4\uc758 \uc870\ud569\uc774\ub780 \ubb34\uc5c7\uc774\uba70 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub294\uc9c0 \uc54c\uc544\ubcf4\uc558\uc2b5\ub2c8\ub2e4. \uc138\uae08 \ub4f1\uae09 3\uacfc [&hellip;]<\/p>\n","protected":false},"author":141,"featured_media":91945,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[578,2581,3189],"tags":[10442,8292,3081,10444,10443],"acf":[],"yoast_head":"\n<title>\ubd80\ubd80 \uc138\uae08 \ub4f1\uae09 3\uacfc 5 \uc870\ud569 \ud3d0\uc9c0 \uacc4\ud68d \ubc1c\ud45c\ud55c \ub3c5\uc77c \uc815\ubd80, \ub300\uc548\uc73c\ub85c \uc81c\uc2dc\ub41c Steuerklasse IV mit Faktor\ub294 \ubb34\uc5c7\uc778\uac00? | \uad6c\ud150\ud0c1 \ucf54\ub9ac\uc544 : \ub3c5\uc77c \ud55c\uc778 \ud3ec\ud0c8 \uc0ac\uc774\ud2b8<\/title>\n<meta name=\"description\" content=\"\uad6c\ud150\ud0c1\ucf54\ub9ac\uc544\ub294 \ub3c5\uc77c\uc5d0 \uac70\uc8fc\ud558\ub294 \ud55c\uc778\ub4e4\uc774 \uc11c\ub85c \uc815\ubcf4\ub97c \uacf5\uc720\ud558\ub294 \ucee4\ubba4\ub2c8\ud2f0\ub85c, \ud55c\uad6d\uacfc \ub3c5\uc77c \uac04\uc758 \ub274\uc2a4\ub97c \ud55c\uad6d\uc5b4\ub85c \uc81c\uacf5\ud558\uc5ec \ud55c\uad6d\uc0ac\ud68c\uc640 \ub3c5\uc77c\uc0ac\ud68c\ub97c \uc774\ud574\ud560 \uc218 \uc788\uac8c \ub3d5\uace0 \uc788\uc2b5\ub2c8\ub2e4.\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gyrocarpus.com\/archives\/91944\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\ubd80\ubd80 \uc138\uae08 \ub4f1\uae09 3\uacfc 5 \uc870\ud569 \ud3d0\uc9c0 \uacc4\ud68d \ubc1c\ud45c\ud55c \ub3c5\uc77c \uc815\ubd80, \ub300\uc548\uc73c\ub85c \uc81c\uc2dc\ub41c Steuerklasse IV mit Faktor\ub294 \ubb34\uc5c7\uc778\uac00? | \uad6c\ud150\ud0c1 \ucf54\ub9ac\uc544 : \ub3c5\uc77c \ud55c\uc778 \ud3ec\ud0c8 \uc0ac\uc774\ud2b8\" \/>\n<meta property=\"og:description\" content=\"\uad6c\ud150\ud0c1\ucf54\ub9ac\uc544\ub294 \ub3c5\uc77c\uc5d0 \uac70\uc8fc\ud558\ub294 \ud55c\uc778\ub4e4\uc774 \uc11c\ub85c \uc815\ubcf4\ub97c \uacf5\uc720\ud558\ub294 \ucee4\ubba4\ub2c8\ud2f0\ub85c, \ud55c\uad6d\uacfc \ub3c5\uc77c \uac04\uc758 \ub274\uc2a4\ub97c \ud55c\uad6d\uc5b4\ub85c \uc81c\uacf5\ud558\uc5ec \ud55c\uad6d\uc0ac\ud68c\uc640 \ub3c5\uc77c\uc0ac\ud68c\ub97c \uc774\ud574\ud560 \uc218 \uc788\uac8c \ub3d5\uace0 \uc788\uc2b5\ub2c8\ub2e4.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gyrocarpus.com\/archives\/91944\" \/>\n<meta property=\"og:site_name\" content=\"\uad6c\ud150\ud0c1 \ucf54\ub9ac\uc544 : \ub3c5\uc77c \ud55c\uc778 \ud3ec\ud0c8 \uc0ac\uc774\ud2b8\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-13T09:11:14+00:00\" \/>\n<meta property=\"article:modified_time\" 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