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Translation help: Wohnsitzstaat = state of residence
Quellenstaat = state of source
Steuersätze = tax rates
z. v. E. = taxable income

To step 2

Step 1 of 8 "Exemption method"

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Origin is the in the state of residence raised tax according to the world wide income. If the taxable income from 100,000 € will be worn out at the X-axes the assumed progressive tax of the tax rate can be read of at the tax-rate-function. Therefore the marked point at the tax-rate-function is crucial. The product of the tax rate and the world wide income results as tax on the worldwide income in the blue rectangle.

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