1. Income: The threshold for personal income tax is 25,000 euros, that is, people who earn more than 25,000 euros a year need to pay personal income tax. If the annual income exceeds 25,000 euros, personal income tax needs to be calculated according to different parts of income.
2. Assets: If an individual's total assets exceed 600,000 euros, individual income tax needs to be calculated according to different parts of the assets.