Service Finder
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 (partial) exemption from German capital gains tax for foreign corporations
If you wish to be exempt from German capital gains tax, you can obtain an exemption certificate under certain conditions.
Apply for a status certificate for a reduction in tax 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.
Apply for exemption certificate for tax-privileged foreign investors of investment funds
Tax-privileged foreign investors in investment funds may, under certain conditions, 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 tax
If you stay in Germany for an extended period, you will have to pay taxes on your income. Here you will find information on your rights and obligations in relation to the payment of 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 of foreign investment funds
Foreign investment funds whose domestic income was wrongly not taxed or under-taxed must report this and pay the tax in 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 refund of withheld capital gains tax to foreign residents
If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially relieved of capital gains tax under certain circumstances.
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 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.
