Hi!

I have questions about tax rates and how to calculate annual taxes.

How is in practice: lets say my annual salary is 36 000e and I'm married and have children. Spouse isn't working.

- Do I have to pay parent rates or can I choose married rates?

- It means 35% taxes, but is it 35% for the whole salary or is it like it says on the government site (married rates): first 11 900e 0%, then 15% for the next 9299e (=1394,85e taxes), then 25% for the next 7299e (=1874,75e taxes) and the rest is 35% and I was wondering, if this is where the deduction comes in: 36 000e minus deduction 6775e is 29 225e, so means that the rest 524e pays taxes 183,40e. Together this is 3453e taxes on year 2012, and from 36 000e it is 9,59% tax rate. So do I pay 9,59% monthly or do I first pay 0% and then finally 35% in the end of the year?

- In which amount of money do I do the deduction 6775e (if not like above)?

- Or is it like 35% every month and for the whole salary, meaning that annually I pay

A) 36 000e * 35% = 12 600e taxes minus deduction 6775e = 5825e (means 16,18% in practice)

B) 36 000e minus deduction 6775e = 29 225e * 35% = 10 228,75e taxes (28% in practice)