There you are. I read it in the Wort last week and it was on LUX tv as well. Details were only a little vague. The explanation from GP is more clear.
L for L:
Take basic 4193 for a first year fo with less than 600 hrs on type.
Sunday, night etc. 400
You'll pay 10,8% for social security and state pension over 4193+400E
Exempted for income taxes:
- The 10,8%
- a certain amount for kms driven to work; limited to relatively short distances, so say 130E (Living in Berlin won't get you more than living in Trier).
- Personal contribution to company pension fund, say you put in 100E p.m.
- The 400 you made in supplements
Means Taxable is:
4193 + 400 = €4593- (10,8%)-(130)-(100)-(400).
=
4593- (496)-(130)-(100)-(400).
=
€3467 -> income tax for bachelors: 629,40 (!) (for married, 2 kids it would be 70,60) (from
https://saturn.etat.lu/cobar/bareme/CalculPP )
You'll also pay something called the "assurance dependace " of 1,4% over your basic, so around €58.
Meaning you will have:
4593-687,40 income taxes - €58 (1,4% ass. dependance) =
3847,60
plus your (always net) per diem of say €
850 + €356,80 (€400 minus 10,8% you lose to SS and pension).
So
5054,40 net if you count your per diem as income.
Interest on mortgage and lots of small items like legal liability insurance, car insurance etc are deductible to a certain (small) extend. But that is starting to get out of my league.
After 600 on type and >3500hrs total your basic will be 4913, one year after that 5065, the next year 5215 etc.