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.

Services:

Apply for a status certificate for a tax reduction on income from foreign investment funds

Foreign investment funds that generate taxable income in Germany can, under certain conditions, apply for a status certificate to reduce their tax burden.

Apply for change of tax classes during marriage or civil partnership

As a spouse and as a civil partner, you have three possible tax class combinations at your disposal. You are free to choose from these.

Applying for (partial) exemption from German capital gains tax for foreign corporations

If you would like to be exempt from German capital gains tax, you can obtain an exemption certificate under certain conditions.

Applying for a refund of capital gains tax paid to persons resident abroad

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.

Applying for an exemption certificate for tax-privileged foreign investors in investment funds

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.

Change in church tax deduction upon joining the church

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

Change of church tax deduction in case of leaving the church

Leaving the church eliminates the obligation to pay church tax. The procedure for this is largely automated.

Change tax class after resumption of marital or civil partnership union

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

Collect church tax

If you are a member of a Protestant state church or the Roman Catholic Church and you reside in or habitual residence in Thuringia, then you are subject to church tax.

Determine income tax

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

Electronic wage tax deduction characteristics (ELStAM) Request change

If there are any changes to your ELStAM, you must notify the relevant authority in good time. You can find information on this here.

Income taxes

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.

Insert a blocking note on religious affiliation

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.

Report non-deduction or under-deduction of tax on domestic income from foreign investment funds

Foreign investment funds whose domestic income was wrongly not taxed or taxed too low must report this and pay the tax arrears.

Request certificate for payroll tax deduction

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

Request tax class change for single parents

If you are single and your household includes at least one child for whom you are entitled to the child allowance or child benefit, you can apply for consideration of the relief amount for single parents.

Request tax identification number (IdNr) or church tax deduction feature (KiStAM)

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

Tax class - change upon marriage

You do not want to keep the tax class combination IV/IV automatically assigned upon marriage? Then you and your wife or husband can apply for a tax class change at your responsible tax office.

Tax class - change upon separation

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

Tax forms

Different forms for tax returns, tax declarations or applications and certificates are required for the taxation procedure, depending on the individual types of tax. The...

Tax office

The tax offices are responsible for assessing and collecting taxes. Almost all concerns can be raised and information provided in the telephone service area.

View electronic wage tax deduction characteristics

The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the wage statement and can be viewed in various ways.

Please select the desired service on the left.