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Source: BUS Sachsen-Anhalt (Linie6PLus)

Requesting a Change of Tax Class for Electronic Wage Tax Deduction Characteristics

Description

If you have several employment relationships, the company with which you have entered into a main employment relationship will deduct income tax from your salary according to the tax class corresponding to your marital tax status. These are tax classes I to V.

Your first employment relationship or As a rule, you enter into your main employment relationship with the company from which you receive the higher wage.

For each further employment relationship (secondary employment relationship), the wage tax deduction must be made according to tax class VI.

All other employment relationships must be reported to the main employer.

An application to the tax office for allocation of tax class VI is not required.

If wages are taxed according to tax class VI, you are obliged to submit an income tax return to your local tax office (see further information).

You tell the company where you are employed whether it is a main or secondary employment relationship. The company with which the secondary employment relationship exists taxes the wage according to tax class VI.

Please contact your employer.

There are employment relationships with several companies.

§ 38b Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__38b.html
Section 39e (4) of the Income Tax Act (Einkommensteuergesetz - EStG);
https://www.gesetze-im-internet.de/estg/__39e.html
Section 46(2) of the Income Tax Act (Einkommensteuergesetz - EStG);
https://www.gesetze-im-internet.de/estg/__46.html

If necessary, the company where you are employed will need written notification as to whether it is a primary or secondary occupation.

The text was automatically translated based on the German content.

Free and Hanseatic City of Hamburg

Tax Authority - Tax Administration -
 

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