Module 119 min2262 wordsFree — no account
How often you file, and who actually owes the wage tax
Dated official sources, and the contents this module links to · 1 section
Official sources
- Income Tax Act section 41a, filing and remittance of wage tax — subsections 1 to 3 — verified on September 22, 2026
- Income Tax Act section 40a, flat-rate wage tax for part-time and marginally employed staff — verified on September 22, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Cut-off date for filing and remittance — 10 days after the end of the period
gesetze-im-internet.de · 2026 rules - Previous year's tax from which monthly filing applies — more than 5,000 €
gesetze-im-internet.de · 2026 rules - Previous year's tax up to which annual filing applies — no more than 1,080 €
gesetze-im-internet.de · 2026 rules - Conversion into an annual amount — 12 calendar months
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.