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There are 25 services for Income tax and church tax

Income tax and church tax

Who pays income tax? Employers deduct income tax directly from their employees’ salaries and pass it on to the tax office. The amount paid is calculated based on taxable income. Church tax is a tax collected by religious communities from their members. The amount paid is based on the amount of income tax paid.

Services:

Apply for (partial) exemption from German capital gains tax for foreign corporations

If you wish to be exempt from German capital gains tax, you can obtain an exemption certificate under certain conditions.

Apply for a certificate for the tax office to apply for tax advantages for production and conservation measures on cultural assets worthy of protection

For cultural assets worthy of protection, you can apply to the competent certifying authority for a certificate for the tax office on production and conservation measures and...

Apply for a certificate for the tax office to apply for tax benefits for measures to preserve buildings in redevelopment areas and urban development areas

For buildings in redevelopment areas and urban development areas, you can apply for a certificate of modernization and repair measures carried out to maintain this building and...

Apply for a change in tax class for the electronic wage tax deduction characteristics when leaving the church

By leaving the church, the obligation to pay the church tax ceases to apply. The procedure for this is largely automated.

Apply for a change in tax class when entering the church for the electronic income tax deduction characteristics

When you enter or re-enter a church, you are required to pay church tax. The procedure for this is largely automated.

Apply for a change of tax class when resuming the partnership or marriage for the electronic income tax deduction characteristics

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.

Apply for a replacement certificate

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).

Apply for a status certificate for a reduction in tax on income from foreign investment funds

Foreign investment funds that generate taxable income in Germany may, under certain conditions, apply for a status certificate to reduce their tax burden.

Apply for exemption certificate for tax-privileged foreign investors of investment funds

Tax-privileged foreign investors in investment funds may, under certain conditions, apply for an exemption certificate for full or partial tax exemption of the investment fund.

Apply for exemption from capital gains tax

Here you can learn how to avoid a capital gains tax deduction.

Blocking Electronic Wage Tax Deduction Characteristics (ELStAM)

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...

Pay church tax

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...

Pay income tax

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...

Report tax deduction not made or too low on domestic income from foreign investment funds

Foreign investment funds whose domestic income has been unjustly not taxed or taxed too low must report this and pay the taxes.

Request a change in electronic income tax deduction characteristics after the death of the spouse

If your spouse or partner dies, you will be classified in tax class III in the year of death and the following year.

Request a change in the tax class of single parents for the electronic income tax deduction characteristics

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...

Request refund of withheld capital gains tax to foreign residents

If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially relieved of capital gains tax under certain circumstances.

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

The wages from all other employment relationships are taxed according to tax class VI.

Requesting a change in electronic income tax deduction characteristics upon marriage

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...

Requesting a change in the tax class of the life partner for the electronic wage tax deduction characteristics

As a spouse and life partner, you have three possible tax class combinations at your disposal. You can choose freely from these.

Requesting a change of tax class for multiple employers for the electronic payroll tax deduction characteristics

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...

Requesting a change of tax class in case of separation for the electronic wage tax deduction characteristics

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.

Separate and uniform determination of tax bases for foreign special investment funds

Foreign special investment funds must submit a declaration of their turnover and distributions in order for their tax bases to be determined.

Submit a change to the personal data for the electronic payroll tax deduction characteristics

If your address or personal data changes, you must communicate the changed data.

View Electronic Wage Tax Deduction Characteristics (ELStAM)

The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the payroll report and can be viewed in various ways.