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).
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...
As an employer, you withhold income tax from the salary paid and, after electronic transmission of the wage tax declaration to the competent tax office, pay the wage tax to the...
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...
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.