Tax return

Notification of change in the case of cross-border provision of services in regulated professions

You have notified the intention to provide services across borders in a regulated profession and have commenced the activity. If there is a significant change in...

Notification of cross-border provision of services in regulated professions Confirmation

Registration of Europe-wide commercial services in Germany

Tax return request

The tax office may request the submission of a tax return if it has indications that an issue is taxable. Anyone who has been asked to submit must comply with this obligation.

View electronic wage tax deduction features

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

Lock or unlock electronic wage tax deduction features for employees

You can have the wage tax deduction features (tax class, child allowances) blocked by notifying your tax office. Your company of employment will then tax your wages according to tax class VI.

Electronic wage tax deduction features Change

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

Marriage leads to a change in tax class

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.

After the death of the spouse or civil partner, the tax class changes in the long term; tax class III can be retained in the short term

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

Applying for a change of tax class during marriage or civil partnership

As a spouse or partner, there are 3 possible tax class combinations available to you. You can choose freely from these.

Permanent separation of spouses and civil partners leads to a change in tax class

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.

Change to the church tax deduction when joining the church

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

Have address and personal data changed

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

Change to the church tax deduction when leaving the church

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

Assign main employer

If you are employed by several employers at the same time, you can determine yourself which employer is to retrieve the family-friendly electronic wage tax deduction features.

Change tax class after resumption of marriage or civil partnership

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.

Apply for a change of tax class for single parents

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.

Certificate for wage tax deduction Issue

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, if applicable) to the tax authorities.

Apply for a certificate for income tax deduction

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

Taxing wages from another employment relationship with tax class VI

If you have other employment relationships in addition to your main employment relationship, the wages from these employment relationships are taxed according to tax class VI.

Confirmation of donation

If you would like to issue a donation receipt, you must use the official form.

Income tax assessment

Income tax is a tax on citizens' income.

Church tax fixing

In Brandenburg, members of the public religious communities receive 9% of the calculated income tax or payroll tax (5% for flat-rate payroll tax). collected and withheld as church tax.

Offsetting and reimbursement of deductions for construction work

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

Tax deduction for construction services provided in Germany

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

Apply for tax-free allowances for children under 18

• For a child under the age of 18, you can claim a child allowance.

Apply for tax-free allowances for children over 18

If your child is over 18, you can claim a child tax credit on your income tax return under certain conditions.

Apply for a lump sum for disabled people

You can apply for a disability allowance for costs incurred due to a disability.

Apply for a lump sum for surviving dependants

In the case of survivor's benefits, you can claim a survivor's lump sum.

Apply for a lump sum for a carer

You can claim a care lump sum for care services.

Inheritance tax assessment notice received

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

Gift tax assessment received

• Gift tax assessment
• Taxable transactions
• Taxable acquisition as the basis for taxation (gift)
• Material tax exemptions
• Personal tax allowances and tax classes

Apply for a certificate of residence under a double taxation avoidance agreement

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.

Obtain tax identification number

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

Apply for a business identification number (W-IdNr.)

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

Apply for assessment for limited taxpayers

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

Apply for certification of old-age provision and basic pension contracts ("Riester" or "Rürup")

If you wish to market tax-incentivised old-age provision or basic pension contracts, you must first apply for certification for these and have this granted by the certification body - the Federal Central Tax Office (BZSt).

Apply for participation in the control reporting procedure for relief from withholding taxes

If you owe remuneration for the transfer of rights or certain capital gains, you can apply for authorisation to use the control reporting procedure in order to be able to withhold all or part of the tax under certain conditions.

Transmit futility message due to insufficient cooperation of contracting persons

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

Calculate and pay energy tax

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.

Apply for relief from electricity tax for companies

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.

Enter the amount of electricity in your tax return and calculate the electricity tax yourself

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.

Display changes to certified retirement provision or basic pension contracts

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.

Declare that you are waiving certification of retirement savings and basic pension plans ("Riester" and "Rürup")

If, as a provider, you wish to waive certification of retirement savings or basic pension contracts, you may submit a waiver.

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.

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.

Withhold, declare and pay income tax for service providers living abroad

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.

Receive relief from German tax deduction in accordance with § 50c EStG

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

Request a tax office certificate from the artists' social security fund

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.

Final subsidy statement from the Artists' Social Security Fund

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

Request an annual statement from the artists' social security fund

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.

Notify the Artists' Social Security Fund of the change in personal data

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

Reimbursement of overpaid pension insurance contributions by the artists' social security fund

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