Tax return

What can you do if the advance income tax payments set by the tax office are too high or too low?

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

If you start a business activity, you will be given a business identification number (W-IdNr.).

Tax office can issue certificate for wage tax deduction if retrieval of electronic wage tax deduction features (ELStAM) is not possible.

As a single parent with at least one child in the household who is entitled to child allowance or child benefit, you can apply for the tax relief amount for single parents and thus for tax class 2.

If you provide care services, you can apply for a lump sum for care.

You can apply for a lump sum for disabled persons for costs incurred due to a disability.

You can apply for a lump sum for surviving dependants.

If you are subject to limited tax liability, you can apply for income tax or corporation tax assessment under certain conditions.

If you wish to sell tax-incentivized retirement provision or basic pension contracts, you must first apply for certification and receive approval from the certification body - the Federal Central Tax Office (BZSt).

If you owe remuneration for the transfer of rights or certain investment income, you can submit an application for authorization to apply the control reporting procedure in order to be able to refrain from withholding tax in whole or in part under certain conditions.

If you have withdrawn taxed electricity for business purposes, you can claim relief under certain conditions. You must apply for this at your local main customs office.

You can also apply for a child allowance for a child over the age of 18 under certain conditions.

You can apply for a child allowance for a child under the age of 18.

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

If you work for several employers at the same time, you can decide for yourself which employer should retrieve the family-friendly electronic wage tax deduction features for your main employment relationship.

In order to better assess the tax consequences, you have the option of requesting binding information from the relevant tax office.

You can have your income tax deduction details (tax class, child allowances) blocked by notifying your tax office. Your employer will then tax your wages according to tax class VI.

If you handle energy products such as petrol or heating oil, you must pay energy tax. To do this, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.

The wage tax deduction features are usually created at the beginning of an employment relationship on the basis of an application submitted by the employee (or employer) to the tax authorities.

Tax office can issue certificate for wage tax deduction if retrieval of electronic wage tax deduction features (ELStAM) is not possible due to incorrect reporting data.

If you are no longer permanently separated from your spouse or registered partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.

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

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

If you belong to the Roman Catholic Church, the Old Catholic Church, one of the Protestant churches or are a member of the Saar synagogue community and are resident or ordinarily resident in Saarland, you are liable for church tax in Saarland.

If you as an individual or your company have business relationships or shareholdings relating to a non-cooperative tax jurisdiction, you must provide certain information to the tax office and, if applicable, the Federal Central Tax Office (BZSt).

If you wish to waive certification of an old-age provision or basic pension contract for the future, you can declare a corresponding waiver.

If you, as the provider of a certified old-age provision or basic pension contract, wish to obtain or notify changes, you must notify them in advance.

If you, as a taxable (legal) person, earn foreign income from a country with which an agreement to avoid double taxation exists, a certificate of residence may be required for submission to a foreign tax authority. may be required.

If your personal circumstances have changed - e.g. due to marriage - your personal income tax deduction details will usually also be changed.

If you live in a registered partnership, the same rules apply for changing the tax class as for spouses.

The employee savings allowance promotes the accumulation of assets by employees through agreed capital-forming benefits (VL).

If you have to pay electricity tax, you submit a tax return to the relevant main customs office in which you calculate the tax yourself. This is known as a tax declaration.

Cross-border commuters from France who work in Germany can be exempted from German wage tax deduction if they meet the requirements of the Franco-German cross-border commuter regulation. Taxation then takes place in their country of residence, France.

Cross-border commuters resident in Germany who work in France can be exempted from French income tax deduction if they meet the requirements of the Franco-German cross-border commuter regulation. Taxation then takes place in the country of residence, Germany.

Grants that you receive from the Artists' Social Security Fund are finally settled in the following year.

The gift tax arises at the time the gift is made.

If your address or personal data changes, you must notify us of the change.

Income tax is a tax levied on the income of natural persons.

Income tax is generally levied on certain income by means of tax deductions (e.g. wage tax and capital gains tax).

• Taxable transactions
• Taxable acquisition as the basis for taxation (acquisition by reason of death)
• Material tax exemptions
• Personal allowances and tax brackets

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.

You do not want to keep the tax class combination IV/IV that was automatically assigned when you got married? If so, you and your wife or husband can apply for a change of tax class at your local tax office.

Relief for long-distance commuters from the 21st kilometer for the journey from the home to the first place of work or business as well as for weekly family trips home in the case of double household management instead of the increased distance allowances for the years 2021 to 2026.

• Separate determination of tax bases for the purposes of inheritance tax/gift tax
• Separate determination of tax bases for the purposes of real estate transfer tax
• Responsible: Tax office (responsibility according to § 152 BewG)

If your personal data changes, you must inform the Künstlersozialkasse. You should also inform the Künstlersozialkasse if your contact details change or expand.

If you stay or work abroad for a longer period of time, this may affect your German social insurance. You must notify the Künstlersozialkasse of any change in your situation in good time.

You live permanently separated as part of a marriage or civil partnership? If so, the spouse-related tax class combinations are no longer possible from the year after the separation.

If you would like to receive relief from German withholding tax, you can submit an application under certain conditions.

As a citizen in Germany, you will automatically receive a tax identification number. You can request a new one online if you lose it.

If you pay too much into your pension insurance, you will receive a refund.

If you are a single parent, you can claim a tax relief amount.

Inheritance tax generally arises upon the death of the testator. In inheritance cases, there are also notification obligations on the part of third parties, i.e. persons/companies not belonging to the group of acquirers.

If you are subject to compulsory insurance or entitled to subsidies via the Artists' Social Security Fund, you will receive proof of the tax-deductible contributions and subsidies for each year.

If you are subject to compulsory insurance or entitled to a subsidy via the artists' social security fund, you will receive proof of your insurance for each year.

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

Inheritance tax generally arises on the death of the testator.

If you were unable to enter the identification number of a contract person, you must submit a futility report.

Here you can find out how you can save tax with an individual tax-free allowance when you pay your wages.

If certain personal or legal requirements are met, it may be fair to waive tax claims in individual cases. The waiver may cover the entire debt or only part of it. The applicant is obliged to provide evidence of the reasons.

Do you provide a construction service in Germany to another entrepreneur or to a legal entity under public law and they have to pay construction withholding tax on the consideration? Then you can apply for exemption from tax liability.

Have you provided construction services for a company or a public corporation and construction withholding tax was withheld on your consideration? If so, you can apply for a refund of the tax withheld under certain conditions.

Are you unable to meet the deadline for submitting your tax return? You have the option of extending the deadline at the relevant tax office.

You can submit your income tax return and many other returns electronically to the tax authorities via ELSTER.

Wages from all other employment relationships are taxed according to tax class VI.

The electronic wage tax characteristics used for wage tax deduction can be taken from your payslip and viewed in various ways.

If you remunerate services provided by service providers living abroad, under certain circumstances you must withhold, declare and pay income tax or corporation tax on their income.