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 termOnline service available
- Apply for (partial) exemption from German capital gains tax for foreign corporationsContact person available
- Apply for a certificate for the deduction of income tax
- Apply for a change of tax class for single parentsOnline service available
- Apply for a status certificate for a reduction in tax on income from foreign investment fundsContact person available
- Apply for capital gains tax exemption
- Apply for exemption certificate for tax-privileged foreign investors of investment fundsContact person available
- Applying for a change of tax class during marriage or civil partnershipOnline service available
- Blocking or activating electronic wage tax deduction features for employeesOnline service available
- Capital gains tax
- Change electronic income tax deduction features when joining a churchContact person available
- Change electronic income tax deduction features when leaving the church
- Change tax class after resumption of marital or civil partnership unionOnline service available
- Changing electronic income tax deduction characteristics for multiple employers
- Church tax
- Electronic income tax deduction characteristics change of address and personal data
- Electronic income tax deduction characteristics change tax class VI for further employment
- Electronic wage tax deduction features (ELStAM)Online service available
- Income taxOnline service available
- Insert a blocking note on religious affiliationOnline service availableContact person available
- Marriage leads to a change in tax classOnline service available
- Obtain tax identification numberOnline service availableContact person available
- Permanent separation of spouses and civil partners leads to a change in the tax class.Online service 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
- View electronic wage tax deduction featuresOnline service 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
- Rate reduction for farmers and foresters - Section 32c of the Income Tax Act (EStG)
- Service hotline for general tax questions
- Tax consideration of health and long-term care insurance contributions for public sector employees
- Tax return - Tax treatment of day carers
- Wage tax reduction procedure