The most important mechanism for protecting the existential minimum of workers in all tax systems is the institute called "basic personal deduction". In short: it is a fixed certain piece of your salary that is never, on any occasion legally taxed even with a single cent of income tax!
The legislator defines that every living person, for themselves, has a Minimum existential mandatory living cost (need to buy bread, electricity bills) that must exist for bare survival of oneself in the society of the work municipality. Therefore, it is perfectly fair that the state precisely does NOT TAKE AND SNATCH THIS strictly basic monthly prescribed amount from YOU THROUGH TAX.
For the year 2026, the basic personal deduction is 600.00 EUR per month. It represents your fundamental tax-free minimum on which income tax is not calculated.
If your total mandatory taxable monthly income calculation is smaller or completely small and poorly identical to your assigned Deduction amount from the tax card (i.e., you do not earn anywhere near the legally predicted line and tax boundary from all deductive sides!), INCOME TAX then simply AND MANDATORILY is 0 EUR. Zero. Then the amount is directly (after min pension subtraction on the fund from I and II pillar) paid to your account without further reduction for the state! Many persons with very low earnings and dependent members actually legally completely avoid paying this state burden!