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.
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 their costs.
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 their costs.
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).
Foreign investment funds that generate taxable income in Germany can, under certain conditions, apply for a status certificate to reduce their tax burden.
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.
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.
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 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.
Religious communities under public law have the right to levy taxes on their members. This requires a state-recognised tax code. Church tax is mainly levied as a surcharge on...
Income tax is a tax levied on the income of natural persons. The basis of assessment is the taxable income. Income tax is one of the state's most important sources of revenue.
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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.
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 you wish to obtain a reduction or an exemption from withholding taxes on the transfer of rights, you may, under certain conditions, participate in the control notification procedure.