{"seoTitle":"Small-Business Flat Rate {year}: {kupRate} of Income","subtitle":"The income-tax flat rate under § 17 Abs 3a EStG, distinguished from the VAT small-business rule, as of {year}.","seoDescription":"The small-business flat rate under § 17 Abs 3a EStG: who can use the flat rate, how it works and how it differs from the VAT small-business rule."}