Laws, courts and authorities
EStG
Abbreviation for Einkommensteuergesetz
In short and in plain language
The EStG is the German law on income tax.
Among other things, it sets out how profits are worked out.
It also says which costs can affect your tax. One example is gifts of money to clubs.
Definition
The EStG is the German Income Tax Act. Among other things, it governs how profits are calculated and which expenses, such as donations to clubs, can affect tax.