By leaving the church, the obligation to pay the church tax ceases to apply. The procedure for this is largely automated.
When you enter or re-enter a church, you are required to pay church tax. The procedure for this is largely automated.
If you no longer live permanently separated from your spouse/partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.
The tax office can issue a certificate for the wage tax deduction if it is not possible to retrieve the electronic income tax deduction characteristics (ELStAM).
Every citizen in Germany is automatically assigned a tax identification number.
If you wish to distribute tax-eligible pension or basic pension contracts, you must first apply for certification for these and be granted certification by the certification...
In the case of care services, you can apply for a lump sum for care.
You can also apply for a child over 18 years of age.
For a child under 18 years of age, you can apply for a child allowance.
For costs due to a disability, you can apply for a disability lump sum.
In the case of survivors' benefits, you can apply for a survivor's lump sum.
If, as a taxable (legal) person, you receive foreign income from a country with which there is an agreement to avoid double taxation, a certificate of residence may be required...
You provide a construction work in Germany to another contractor or to a legal entity under public law and they have to pay a construction deduction tax from the consideration?...
If you have limited tax liability, you can apply for income tax or corporation tax under certain conditions.
You can block the income tax deduction characteristics (tax class, child allowances) by notifying your tax office. Your employing company will then tax your salary according to...
If you wish to waive certification of a pension or basic pension contract for the future, you can declare a corresponding waiver.
For the electronic transmission of tax returns, the service portal of the tax administration has been set up under www.elster.de. It primarily offers citizens as well as...
Religious communities under public law have the right to levy taxes on their members. This requires a state-recognized tax code. Church tax is levied mainly as a surcharge on...
Income tax is a tax levied on the income of natural persons. The basis of assessment is taxable income. Income tax is one of the state's most important sources of revenue.
The...
If you would like to receive relief from German withholding tax, you can apply under certain conditions.
Taxable transactions
Taxable acquisition as a basis for taxation (acquisition upon death)
Material tax exemptions
Personal allowances and tax brackets
If your spouse or partner dies, you will be classified in tax class III in the year of death and the following year.
If you are single and your household includes at least one child for whom you are entitled to the child allowance or child benefit, you can apply for the relief amount for...
You have provided construction services for a company or a public corporation and construction deduction tax has been withheld on your consideration? Then, under certain...
The wages from all other employment relationships are taxed according to tax class VI.
You do not want to keep the tax class combination IV/IV, which is automatically granted upon marriage? Then you and your wife or husband can submit an application for a change...
As a spouse and life partner, you have three possible tax class combinations at your disposal. You can choose freely from these.
If you are employed by several employers at the same time, you can determine for yourself which employer should retrieve the family-friendly electronic wage tax deduction...
Do you live permanently separated as part of a marriage or civil partnership? Then, from the year after separation, spouse-related tax class combinations are no longer possible.
If your address or personal data changes, you must communicate the changed data.
The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the payroll report and can be viewed in various ways.
If, as a citizen of the EU, the EEA or Switzerland, you want to exercise a craft subject to authorisation in Germany temporarily and occasionally without operating a branch...
If you reimburse services from providers living abroad, you may be required to withhold, declare, and pay income tax on them under certain circumstances.
