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.
When you join or re-join a church, you are obliged to pay church tax. The procedure for this is largely automated.
Leaving the church eliminates the obligation to pay church tax. The procedure for this is largely automated.
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.
If there are any changes to your ELStAM, you must notify the relevant authority in good time. You can find information on this here.
As the employer, you withhold the wage tax from the wages paid and, after electronically transmitting the wage tax declaration to the competent tax office, pay the wage tax to...
Tax office can issue certificate for wage tax deduction if retrieval of electronic wage tax deduction characteristics (ELStAM) is not possible.
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...
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...
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.
The tax offices are responsible for assessing and collecting taxes. Almost all concerns can be raised and information provided in the telephone service area.
The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the wage statement and can be viewed in various ways.
