Taxation period during the first year. Are you taxed based on the salary arrival date or working days

[_doctor]

Hi there

When you make a tax card for yourself you need to estimate your yearly income. For example, let's say your salary is 3000 eur, it is paid on the 5th or the following month and you start working on July 1st 2019. During 6 months until the end of the year will earn 18000 eur, but last 3000 of these will actually be paid in 2020.

Then what's your 2019 income tax-wise? 15000 or 18000?
Usually it doesn't matter much, but exactly during the first working year I guess the answer can influence the tax percentage noticeably.

[betelgeuse]

When you make a tax card for yourself you need to estimate your yearly income. For example, let's say your salary is 3000 eur, it is paid on the 5th or the following month and you start working on July 1st 2019. During 6 months until the end of the year will earn 18000 eur, but last 3000 of these will actually be paid in 2020.

Then what's your 2019 income tax-wise? 15000 or 18000?
Usually it doesn't matter much, but exactly during the first working year I guess the answer can influence the tax percentage noticeably.

Taxation is based on the day the money reaches your bank account so the answer is 15000.