Module 123 min2840 wordsFree — no account
Six wage-tax classes, and how they reach the employer
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 38b Wage-tax classes, number of child allowances — subsections 1 to 3 — verified on September 23, 2026
- EStG § 39e Procedure for forming and applying electronic wage-tax withholding characteristics — verified on September 23, 2026
- EStG § 39c Withholding wage tax without withholding characteristics — verified on September 23, 2026
- EStG § 39b Withholding of wage tax — subsection 2 sentences 5 to 7 — verified on September 23, 2026
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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.