How often you file, and who actually owes the wage tax

The lesson53
Worked case1
Quiz1
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In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 287 words · 5 min

Test yourself

Question 1 of 5

The wage tax remitted in the previous year was 4,900 euros. Which filing period applies?

the calendar month, because filing is in principle monthlythe calendar quarterthe calendar year

Question 2 of 5

Which quantity decides the filing period?

the payroll total of the place of businessthe wage tax remitted for the preceding calendar yearthe number of employees

Question 3 of 5

A place of business opens on 20 March. Which month is converted?

March, because that is when the activity beginsApril, as the first full calendar month after openingthe average of all months of the opening year

Question 4 of 5

A business has employed nobody since July. What must be done?

nothing, the duty ends with the last employment relationshipnotify the tax office that no employees remainkeep filing nil returns until the end of the year

Question 5 of 5

Which tax office receives the wage tax return?

the employer's home tax officethe tax office in whose district the place of business liesthe home tax office of each employee

Back to the programme Module 2 — nextWhat stays tax free, what is taxed at a flat rate, and where the threshold tips

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