Basic Law, Article 1, para. 1

Human dignity shall be inviolable. To respect and protect it shall be the duty of all state authority.

For constitutional courts, the inviolability of human dignity is considered the highest of all constitutional values. Its emanation into German law is as varied as it is profound. Article 1 of the Basic Law, in conjunction with the principle of a social state set forth in Art. 20 para. 1, also results in a guaranteed minimum subsistence level that allows individuals to lead a life of dignity, for example basic income for the elderly. At the same time, it also results in an income tax which respects and safeguards this minimum subsistence level.

The photograph depicts a pensioner, widower, born in 1936, as he prepares a meal for himself. He submits a tax return every year that is prepared for him by a tax advisor.