By taking allowances into account in the wage tax deduction criteria, the wage tax that the employer has to withhold from the employee's wages is reduced.
A tax number is issued by the tax office to all taxpayers who have to submit a tax return or who have already submitted one. Each tax number is clearly assigned to a taxpayer (spouses / partners who are assessed together have a common tax number) ...
Even if you are not legally obliged to submit an income tax return, you have the option of submitting a corresponding declaration for income tax assessment.
The Federal Constitutional Court ruled on May 7, 2013 (Az .: 2 BvR 909/06 et al.) That the unequal treatment of registered civil partnerships and marriages in the case of spouse splitting is unconstitutional. The Income Tax Act has been changed ...
In certain cases, employees are obliged to submit an income tax return without prior request by the tax office, because the actual annual tax liability can only be determined by means of an assessment. This is the case, for example, when the ...
Every employer is informed electronically of the wage tax deduction features of his employees (exception: see link to hardship application). Paper certificates (income tax card, replacement certificate) are usually no longer relevant. For ...
The energy price flat rate of EUR 300.00 is intended to compensate for the currently high energy prices. In order to receive the energy price flat rate, you must meet certain requirements.
With the introduction of the tax identification number (IdNr), the Federal Ministry of Finance and the Federal Government want to simplify the taxation process and reduce bureaucracy.
The electronic wage tax deduction features (ELStAM) include the following information: Tax class (if applicable, factor for tax class IV), Church tax characteristic (possibly church tax characteristic of the spouse / partner), Number of child ...
Instead of the tax class combination IV / IV or III / V, spouses / partners can apply for tax class IV in connection with a factor, the so-called factor procedure. For each spouse / partner, the tax-relieving regulations are applied to their own ...
Exemptions for biological and adopted (adopted) children as well as foster children who have reached the age of 18 on January 1st are taken into account monthly as wage tax deduction features upon application by the tax office. However, they do not ...
The Federal Finance Administration provides the forms for the income tax return on the Internet (see links). Forms that require electronic submission (e.g. Annex S - income from self-employment -, Annex G - income from a business -, Annex E脺R - ...
Physical and adopted (adopted) children as well as foster children are generally taken into account for tax purposes up to the end of the calendar year in which they turn 18. In the electronic wage tax deduction procedure (ELStAM), the employer is ...
If employees find that the electronic wage tax deduction features (ELStAM) deviate from the data on which the wage tax deduction was previously based, this can have various causes. 1. If there are deviations in the tax exemption, this could be due to ...
If you submit an income tax return for the past calendar year, the tax offices can usually only issue tax assessments from mid-March of the following year.
1. Supplement to the tax classes: Tax class I: Widowed employees also belong to tax class I, with the exception of the year in which the spouse died and the following year (cf. tax class III). Tax class II: If the child is registered with more ...
The remuneration from employment in the transition area is fully taxable and taxable according to the individual wage tax deduction criteria (ELStAM). Employees with an employment relationship in the transitional area are subject to compulsory ...
Information on the tax and social security treatment of marginal employment can be found in the brochure published by the Federal Ministry of Labor and Social Affairs (see links). The wages for marginal part-time employment are always taxable. The ...
Withholding church tax on final taxed investment income (e.g. interest from banks): Church tax on final taxed investment income has been automatically withheld since January 1, 2015 and paid to the tax-collecting religious communities. Automatic ...
Income tax returns from 2019 can be made much easier: Much tax-relevant data is already electronically available to the tax office. The electronic data no longer have to be entered in the income tax return; the tax office automatically takes the ...
You can block wage tax deduction features (tax class, child allowances) by notifying your tax office. Your employment company will then tax your wages according to tax class VI.
If you are no longer permanently separated from your spouse/partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with a factor.
With the introduction of the tax identification number (IdNr), the Federal Ministry of Finance and the Federal Government want to simplify the taxation process and reduce bureaucracy.
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 (tax class II)
Don't want to keep the IV/IV tax class combination that is automatically granted upon marriage? Then you and your wife or husband can submit an application for a tax class change to the tax office responsible for your place of residence.
If you live permanently separated from your spouse/partner, the family-friendly tax class combination (III/V; IV/IV; IV/IV with factor) can no longer be taken into account in the year after the separation.
