| Small partnership income: | |
| Small partnership costs: * (excluding amounts payed to the small partnership members) |
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| Corporate income tax rate: | |
| Amounts payed to the small partnership members: | |
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| Personal income tax (15%): | |
| Health insurance contributions (9%): | |
| Social security contributions (26,3%): | |
| Total social security and health insurance contributions: | |
| Total tax for small partnership members : | |
| Small partnership income tax: | |
| Small partnership tax burden: | |
| Amount payed to the member of the small partnership: | |
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| Personal income tax (15%): | |