When you start a business activity, you will be given a business identification number (W-IdNr.).

As a single parent with at least one child in the household who is entitled to child allowance or child benefit, you can apply for the tax relief amount for single parents and thus for tax class 2.

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).

If you are subject to limited tax liability, you can apply for an assessment for income tax or corporation tax under certain conditions.

If you wish to market tax-incentivised old-age provision or basic pension contracts, you must first apply for certification for these and have this granted by the certification body - the Federal Central Tax Office (BZSt).

If you owe remuneration for the transfer of rights or certain capital gains, you can apply for authorisation to use the control reporting procedure in order to be able to withhold all or part of the tax under certain conditions.

If you have withdrawn taxed electricity for business purposes, you can claim relief under certain conditions. You must apply for this at your local main customs office.

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.

Do you not want to keep the tax class combination IV/IV that is automatically assigned to you when you get married? Then you and your wife or husband can apply for a change of tax class at your local tax office.

Are you permanently separated as part of a marriage or civil partnership? Then the spouse-related tax class combinations are no longer possible from the year after the separation.

If you join or re-join a church, you are obliged to pay church tax. The procedure for this is largely automated.

By leaving the church, the obligation to pay church tax no longer applies. The procedure for this is largely automated.

As a spouse or civil partner, you have three possible tax class combinations to choose from. You are free to choose from these.

If you, as a taxable (legal) person, earn foreign income from a country with which an agreement to avoid double taxation exists, a certificate of residence may be required for submission to a foreign tax authority. 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? Then you can apply for an exemption from tax liability.

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 tax class VI.
 

If you handle energy products such as petrol or heating oil, you must pay energy tax. To do this, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.

If you wish to waive certification of a pension or basic pension contract for the future, you can declare a corresponding waiver.

If you have to pay electricity tax, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.

Grants that you receive from the Artists' Social Security Fund are finally settled in the following year.

If you do not want your religious affiliation to be checked, you can make a blocking note. The blocking note obliges you to submit a tax return in order to pay any church tax on capital gains tax yourself.

If your personal data changes, you must inform the Künstlersozialkasse. You should also inform the Künstlersozialkasse if your contact details change or expand.

If you wish to obtain relief from German withholding tax, you may apply under certain conditions.

If you pay too much into your pension insurance, you will receive a refund.

• Taxable transactions
• Taxable acquisition as a basis for taxation (acquisition upon death)
• Material tax exemptions
• Personal allowances and tax brackets

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 conditions, you can apply for a refund of the tax deduction.

If you are subject to insurance or eligible for subsidies through the Künstlersozialkasse, you will receive proof of your insurance for each year.

If your company is required to deduct church tax, you can submit a church tax deduction feature request for your company.

If you are subject to compulsory insurance or eligible for subsidies via the Künstlersozialkasse, you will receive proof of the tax-deductible contributions and subsidies for each year.

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

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 characteristics.

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

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

If you were unable to enter the identification number of a contract person, you must transmit a futility message.

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 you reimburse services from service providers living abroad, you may have to withhold, declare and pay income tax on them in certain circumstances.