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Income tax classes

  • Steuern und Abgaben 



    		

			

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Frequently asked Questions

	

		
    
						
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					Do I have to file a tax return for income tax classes I, II or VI? 
				
    
				
    
					
    If a person has received wages that have been taxed according to tax class VI, there is always an obligation to file a tax return; this is a so-called compulsory assessment case. This is a case of compulsory assessment. If someone has only received wages that have been taxed according to tax classes I or II, there is no case of compulsory assessment. If other income has been received, it must be examined in each individual case whether a tax return must be filed. Other income includes, for example, capital gains, non-taxed fees, non-taxed wages, but also parental benefits or unemployment benefits.

    				
    
			
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					Is it mandatory to file an income tax return if I choose tax bracket combination III/V? 
				
    
				
    
					
    The choice of the tax class combination III/V always leads to the fact that a tax return must be submitted (§ 46 para. 2 no. 3a. EStG).

    				
    
			
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					What is the procedure for employees without domicile/habitual residence in Germany? 
				
    
				
    
					
    Employees who are not domiciled in Germany first need a tax identification number so that electronic deduction features can be created. This can be applied for at the employer's tax office. 
    
The Federal Ministry of Finance provides a standardized form for applying for the identification number. You can find the form under the following link: 
    
https://www.formulare-bfinv.de/ffw/action/invoke.do?id=010250 
    
A copy of the applicant's identity card/passport must also be submitted. In order to shorten the notification procedure, it is recommended to fill in the power of attorney for the employer provided in the form. If you have any questions regarding the applicable (wage) taxation, it is advisable to contact the employer's tax office.

    				
    
			
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					Can tax class III be chosen if the spouse lives abroad permanently? 
				
    
				
    
					
    An employee, is treated as a national of a member state of the European Union (EU) or the states of Iceland, Liechtenstein or Norway (EEA) via a domestic residence, habitual abode or upon application as a person subject to unlimited income tax. In these cases, classification in tax class III can be made upon application if the employee's spouse lives in an EU/EEA member state or in Switzerland. It is not necessary that the spouse is also a citizen of an EU/EEA member state. 
    
To apply for tax class III, the "Application for Treatment as an Employee Subject to Unlimited Income Tax pursuant to Section 1 (3), Section 1a EStG for 20__ (Annex for EU/EEA Cross-Border Commuters)" is available as a standardized federal form (direct access: https://www.finanzamt.bayern.de/Informationen/Formulare/Auslandssachverhalte/Grenzpendler/Lohnsteuer/EU-EWR-deutsch.pdf). This must be signed by both spouses and confirmed by the foreign tax office of residence of the applicants. 
    
If one of the spouses is living abroad in whole or in part, it may be advisable to contact the relevant tax office to clarify the legal situation.

    				
    
			
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