Der umgekehrte Weg zur Ermittlung des Bruttoeinkommens aus einem Nettogehalt funktioniert ebenfalls. Die anfallende Kirchensteuer wird eingetragen. Sollte der Steuerpflichtige einen Freibetrag geltend machen, wird dieser ebenfalls angegeben. Die Rentenversicherung ist zu unterscheiden nach der gesetzlichen und einer private Versicherung.
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