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There are 27 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 their costs.

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 their costs.

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 can, 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 find out how to avoid a capital gains tax deduction.

Apply to change the electronic income tax deduction features on marriage

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.

Apply to change the tax class for electronic wage tax deduction features in the event of separation

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.

Apply to change the tax class for the electronic wage tax deduction features when joining the church

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

Apply to change the tax class for the electronic wage tax deduction features when leaving the church

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

Apply to change the tax class of your partner for the electronic income tax deduction features

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

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 tax class VI.
 

Insert a blocking note on religious affiliation

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.

Pay church tax

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...

Pay income tax

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. ...

Report non-deduction or under-deduction of tax on domestic income of foreign investment funds

Foreign investment funds whose domestic income was wrongly not taxed or under-taxed must report this and pay the tax in arrears.

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 single parents to be taken into account (= tax class II)

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.

Request tax identification number (IdNr) or church tax deduction feature (KiStAM)

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

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 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 characteristics.

Requesting a change to the electronic wage tax deduction features after the death of a spouse

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

Simplified procedure for reduction of or exemption from tax deduction for transfers of rights pursuant to Section 50a (1) No. 3 EStG (control notification procedure Section 50d (5) EStG)

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.

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.