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 availableContact person available
- Apply for (partial) exemption from German capital gains tax for foreign corporationsContact person available
- Apply for a change of tax class for single parentsOnline service availableContact 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
- Applying for a change of tax class during marriage or civil partnershipOnline service availableContact person available
- Change to the church tax deduction when joining the churchOnline service availableContact person available
- Change to the church tax deduction when leaving the churchOnline service availableContact person available
- Electronic wage tax deduction features; notification of change of tax class after resumption of marriage or civil partnershipContact person available
- Electronic wage tax deduction features; release and blockingOnline service availableContact person available
- Electronic wage tax deduction features; submitting an income tax return for wages from a second or additional employment relationshipOnline service availableContact person available
- Insert a blocking note on religious affiliationOnline service availableContact person 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 availableContact 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
- Tax assessment notice; lodging an objectionOnline service availableContact person available
- Tax class; application for change on marriageOnline service availableContact person available
- Tax class; application for change on marriageOnline service availableContact person available
- Tax return; electronic transmissionOnline service availableContact person available
- Tax return; electronic transmissionOnline service availableContact person available
- View electronic wage tax deduction featuresOnline 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
- 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