Six wage-tax classes, and how they reach the employer

The lesson56
Worked case1
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 366 words · 6 min

Test yourself

Question 1 of 6

A couple marries in May. Which tax classes does the procedure form automatically?

III for the higher earner and V for the otherIV for both spousesI for both until the end of the year

Question 2 of 6

Which lump sums are not taken into account in tax class VI?

only the single-parent reliefthe employee lump sum and the special-expenses lump sumnone, class VI calculates like class I

Question 3 of 6

Under which tariff is annual wage tax computed in tax class III?

the basic tariff of § 32a(1)the splitting method of § 32a(5)the special calculation of classes V and VI

Question 4 of 6

An employee has a side job in class VI alongside her main job. Must she file an income tax return?

no, class VI wage tax is finalyes, under § 46(2) no. 2, unless the wages were combined under § 38(3a) sentence 7only if the side job pays more than the main job

Question 5 of 6

A technical fault prevents the employer from retrieving the ELStAM. How does it calculate?

immediately under class VIwith the expected characteristics, for at most three calendar monthsnot at all until the characteristics arrive

Question 6 of 6

Who decides which of two jobs is the first employment?

the employer paying morethe employee, through what he reports on joiningthe tax office, by contract start date

Back to the programme Module 2 — nextIII/V, IV/IV or IV with a factor, and why the choice triggers a return

Read in German

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.

Dated official sourcesevery rate cites its text and the date it was read

Complete result, freenever truncated, never blurred, no account

You approve, you filenothing is signed or submitted in your name

ActioFin

Finance in action — calculators, courses and form guides for small businesses, each country in its own language.

contact@actiofin.com

Content

Calculators Forms Courses Paths Countries Compare

The site

Pricing About ActioFin My account

Legal

Legal notice Privacy policy Terms of use Terms of sale