Services and information on the topic: 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.
- After the death of the spouse or civil partner, the tax class changes in the long term; tax class III can be retained in the short termContact person available
- Apply for (partial) exemption from German capital gains tax for foreign corporationsContact person available
- Apply for a status certificate for a reduction in tax on income from foreign investment fundsContact person available
- Apply for exemption certificate for tax-privileged foreign investors of investment fundsContact person available
- Capital gains tax exemptionOnline service availableContact person available
- Certificate for wage tax deduction Issue as replacement certificateContact person available
- Change of income tax class during marriage or civil partnershipContact person available
- Change to the church tax deduction when joining the church
- Change to the church tax deduction when leaving the churchContact person available
- Church tax assessment
- Electronic income tax deduction characteristics Change in marriageOnline service availableContact person available
- Electronic income tax deduction characteristics Change of tax class upon resumption of marital / civil partnershipContact person available
- Electronic income tax deduction characteristics Change of the tax class of single parentsContact person available
- Electronic wage tax deduction characteristics blockingContact person available
- Electronic wage tax deduction characteristics Change for further employment relationships at the same time with several employersContact person available
- Electronic wage tax deduction characteristics Change of address and personal dataContact person available
- Electronic wage tax deduction features (ELSTAM)Online service available
- Granting access to electronic wage tax deduction characteristicsContact person available
- Income taxOnline service available
- Insert a blocking note on religious affiliationOnline service availableContact person available
- Obtain tax identification numberOnline service availableContact person available
- Pay from another employment relationship taxed with tax class VIContact person available
- Permanent separation of spouses and civil partners leads to a change in the tax class.Contact person available
- Report non-deduction or under-deduction of tax on domestic income of foreign investment fundsContact person available
- Request refund of withheld capital gains tax to foreign residentsContact person available
- Request tax identification number (IdNr) or church tax deduction feature (KiStAM)Online service availableContact person available
- Factor method for wage tax
- Foreign matters
- Forestry - tax relief in accordance with Section 34b EStG for timber utilisation due to force majeure (calamity utilisation) and calculation aids for Annex 34b
- Income tax forms
- Non-assessment certificate
- Pension taxation
- Questionnaires for tax recording
- Service hotline for general tax questions
- Tariff reduction for farmers and foresters - Section 32c of the Income Tax Act (EStG)
- Tax consideration of health and long-term care insurance contributions for public sector employees
- Tax treatment of day carers
- Wage tax reduction procedure