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Bescheinigung

 

Which tax class applies to whom?

As a taxable employee, you will be assigned to one of six tax classes for the current income tax deduction. The amount of tax deducted mainly depends on your tax class. The tax class depends on your marital status:

Tax class 1

  • Single, widowed, divorced, permanently separated couples, and married individuals with a spouse living abroad,

Tax class 2

  • Single parents who can claim the single parent allowance,

Tax class 3

  • Married individuals whose spouse is either not working or belongs to tax class 5 (provided the spouses live together),
  • Widowed in the first year after the death of the spouse (provided the deceased was fully taxable and the spouses lived together).
  • Tip: The tax class combination III/V is particularly beneficial if one spouse earns significantly more than the other.

Tax class 4

  • Married spouses who live together and are both fully taxable. 
Tipp

The tax class choice 4/4 is most favourable for spouses who earn approximately the same amount.

Tax class 5

  • Married individuals when the other spouse is in tax class III. (Provided the spouses live together)
Tipp

The tax class combination III/V is particularly beneficial if one spouse earns significantly more than the other.

Tax class 6

  • Employees who work for more than one employer.

Since 2010, working couples have had an additional option for tax classes. In addition to the tax class combinations 3/5 and 4/4, there is now the so-called factor method. With the tax class combination 4-factor/4-factor, allowances are taken into account in the income tax calculation from the outset. This reduces the difference between the income tax paid and the actual tax liability at the end of the year.

Special case: Tax class 0

Employees residing abroad receive the special tax class 0. The wages are then tax-free in Germany due to a double taxation agreement.

Which tax class applies to whom?

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Field help

Name of the occupation

Specify the name of the occupation which is not subject to social security contributions.

as

Select here why you are not subject to social security contributions.

Please choose between:

  • Student
  • Working student
  • Trainee/intern
  • Pupil on internship
  • Other occupation

Important: If you are a student/working student and work more than 20 hours a week, the occupation is subject to social security. This is understood to be a "normal" employment relationship. In this case, select "Employee subject to social security contributions" as the occupation.

Was there an exemption from compulsory pension insurance?

Select "yes" if you are exempt from compulsory pension insurance.

Students are only exempt from compulsory pension insurance if the activity is a mini-job or a short-term employment relationship (limited to three months or 70 working days within a calendar year). This applies regardless of whether the employment is carried out in addition to lectures or during the semester break.

Should private journeys with a company car be taxed differently than they are taxed by the employer?

The taxation of company cars applies to employees who are provided with a company car by their employer and are also allowed to use it for private purposes.

The private use of the company car is a non-cash benefit and must be taxed by the employee as part of the monthly payroll.

If your employer has usually calculated the non-cash benefit according to the 1% rule in combination with the 0.03% rule for journeys to work, you can correct this retrospectively in your tax return.

The correction of the gross wage always makes sense if the company car is not used daily for journeys between home and place of work.

Tip: Especially for people who work part-time in a home office, it may be worthwhile to do a precise calculation and, if necessary, correct the gross wage.

Should a gross salary that differs from the employment tax statement be declared due to a correction of the company car tax?

You have used a company car and would like to

  1. Claim the logbook method instead of the previous flat-rate allowance from the employer or
  2. Claim other corrections when determining the non-cash benefit from the use of the company car or
  3. Correct a usage fee paid (e.g. additional payments for the operating costs of the company car)?

    If you select "yes" here, then enter the correspondingly reduced gross salary in line “3. Gross salary” on the following "Employment tax data" page.

    Use our step-by-step guide to gross wage adjustment in the tax return.