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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.
There are 33 services for Income tax and church tax
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.
Foreign investment funds that generate taxable income in Germany can, under certain conditions, apply for a status certificate to reduce their tax burden.
If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially exempt from capital gains tax under certain circumstances.
Under certain conditions, tax-privileged foreign investors in investment funds can apply for an exemption certificate for full or partial tax exemption of the investment fund.
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.
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 receive income from capital assets from a bank, the bank must generally withhold capital gains tax (so-called withholding tax). You can avoid this by submitting an exemption order or a non-assessment certificate.
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 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 are staying in Germany for a longer period of time, you must pay taxes on your income. Here you will find information on your rights and obligations to pay income tax.
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 can have the future tax amounts to be paid (including ancillary tax benefits) debited from your account by your tax office using the SEPA direct debit procedure.
This optio...
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.
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.
