In certain cases, employees are obliged to submit an income tax return without prior request by the tax office, because the actual annual tax liability can only be determined by means of an assessment. This is the case, for example, when the ...
By taking allowances into account in the wage tax deduction criteria, the wage tax that the employer has to withhold from the employee's wages is reduced.
Every employer is informed electronically of the wage tax deduction features of his employees (exception: see link to hardship application). Paper certificates (income tax card, replacement certificate) are usually no longer relevant. For ...
You can block wage tax deduction features (tax class, child allowances) by notifying your tax office. Your employment company will then tax your wages according to tax class VI.
1. Tax class VI instead of the actually applicable tax class Possible cause: The employer mistakenly did not set the 'main employer' indicator when registering the employee in the ELStAM database. Solution: The employer has to deregister the ...
Instead of the tax class combination IV / IV or III / V, spouses / partners can apply for tax class IV in connection with a factor, the so-called factor procedure. For each spouse / partner, the tax-relieving regulations are applied to their own ...
The Federal Constitutional Court ruled on May 7, 2013 (Az .: 2 BvR 909/06 et al.) That the unequal treatment of registered civil partnerships and marriages in the case of spouse splitting is unconstitutional. The Income Tax Act has been changed ...
The electronic wage tax deduction features (ELStAM) include the following information: Tax class (if applicable, factor for tax class IV), Church tax characteristic (possibly church tax characteristic of the spouse / partner), Number of child ...
Exemptions for biological and adopted (adopted) children as well as foster children who have reached the age of 18 on January 1st are taken into account monthly as wage tax deduction features upon application by the tax office. However, they do not ...
Physical and adopted (adopted) children as well as foster children are generally taken into account for tax purposes up to the end of the calendar year in which they turn 18. In the electronic wage tax deduction procedure (ELStAM), the employer is ...
If employees find that the electronic wage tax deduction features (ELStAM) deviate from the data on which the wage tax deduction was previously based, this can have various causes. 1. If there are deviations in the tax exemption, this could be due to ...
With the introduction of the tax identification number (IdNr), the Federal Ministry of Finance and the Federal Government want to simplify the taxation process and reduce bureaucracy.
If you live permanently separated from your spouse/partner, the family-friendly tax class combination (III/V; IV/IV; IV/IV with factor) can no longer be taken into account in the year after the separation.
If you are no longer permanently separated from your spouse/partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with a factor.
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 the relief amount for single parents (tax class II)
Don't want to keep the IV/IV tax class combination that is automatically granted upon marriage? Then you and your wife or husband can submit an application for a tax class change to the tax office responsible for your place of residence.
If your company has (early) shift work, you can apply for special parking permits for your employees. As an employee, you will receive the special parking permit from your employer.
The wage tax registration, collection and examination of permanent establishments (within the meaning of Section 41 (2) of the Income Tax Act) of an employer, which is not managed in Hamburg for income tax purposes and for whom there is a permanent ...
Selection and assignment of employees for the administrative, domestic and technical staff of the offices and departments of the authority for schools and vocational training. This does not apply to educational staff in schools.
The wage tax registration, collection and examination of permanent establishments (within the meaning of Section 41 (2) of the Income Tax Act) of an employer, which is not managed in Hamburg for income tax purposes and for whom there is a permanent ...
As a nursing, obstetric or physiotherapy facility, do you want to give your employees access to the telematics infrastructure (TI)? Then you can apply for an electronic institution card (SMC-B) under certain conditions.
Are you a nursing, obstetric or physiotherapy facility looking to extend your employees' access to the telematics infrastructure (TI)? If so, you can apply for a follow-up card for the electronic institutional card (SMC-B) under certain conditions.
Here you will find information about vacant positions in the Ministry of Culture and Media or internships or placements, as well as information on the application process.
If you want to do an internship or internship at the Ministry of Culture and Media. We do not arrange internships at museums, theaters or other independent cultural institutions in Hamburg. To do this, please contact the respective institution directly.
The ELStAM database differentiates between the main employer and a secondary employer. Main employer: Only the main employer is entitled to tax the employee's wages with tax class I to V and to receive the corresponding electronic wage tax deduction ...
If you as an employer can only implement certain protective measures of the Occupational Safety and Health Ordinance with very high, disproportionate effort, you can apply for an exemption from the Occupational Safety and Health Ordinance.
Exceptions to the ban on overtime, night or piece work for a pregnant or breastfeeding woman must be approved by the responsible authority as an employer.
If you want a permit according to § 27 SprengG, you need the appropriate specialist knowledge. This is usually taught in a state-approved course. A clearance certificate is required to be admitted to this course.
You must report any commercial activities that release or may release asbestos dust or dust from materials containing asbestos to the responsible authorities.
If you employ people who work from home or pass on homework through intermediaries, so-called intermediaries, you must send the competent authority a list with the names of the people every six months
If you handle explosive substances or want to operate traffic in a commercial area and you already have a permit for these offenses under the Weapons Act, you do not need a permit under the Explosives Act.
If an accident or operational disruption or illness or death has occurred in your company in connection with hazardous substances, you must report this immediately.
Outpatient traders are entrepreneurs who offer their goods in Germany Markets, public roads or from house to house Outpatient traders are obliged to keep a sales tax book according to the official form and record their sales and input tax there.
If you want to dismiss a person with special protection against dismissal, you can apply for this protection against dismissal to be lifted under certain conditions.
