Income tax certificate
After the end of a calendar year, at the latest by the last day of February of the following year, the employer must electronically transmit the following information to the tax authorities in accordance with Section 93c of the Tax Code (AO) (electronic income tax certificate LStB - Section 41b EStG):
- Duration of employment
- taxable gross wages (including benefits in kind )
- withheld income tax , church tax and solidarity surcharge
- Contributions to statutory pension insurance , health insurance , long-term care insurance and unemployment insurance
- Short-time allowance , bad weather compensation , winter compensation money , subsidy for maternity benefits
- certain tax-free benefits.
In accordance with Section 72a (3) AO, the employer can be held liable for lost taxes if the data is not transmitted or transmitted incorrectly. In addition, various capital letters must be shown in a separate line, provided that the respective entry conditions are present:
- The capital letter F must be entered for tax-free group transport to the first place of work in accordance with Section 3 No. 32 EStG.
- The capital letter S must be entered in accordance with Section 41, Paragraph 1, Sentence 6 of the Income Tax Act, provided that the employer has calculated the wage tax from another income in the first employment relationship and disregarded the wages from previous employment relationships in the calendar year.
- (From 2013 with transitional regulation until 2017): The capital letter M must be shown in accordance with Section 41b, Paragraph 1, Sentence 2, No. 8 of the Income Tax Act if an employee has been provided with meals during an external activity.
The employer must give the employee a printout of the electronic wage tax certificate stating the wage tax regulations or provide it electronically.
An employer who only employs employees in the context of marginal employment in his private household within the meaning of Section 8a SGB IV and who does not have an automated payroll accounting system must issue an officially prescribed form of an income tax certificate instead of the electronic income tax certificate.
The income tax certificate is evidence of the income tax deduction as it actually took place. It does not serve as proof of the wage tax deduction, as it should have been done. Any errors in wage tax deduction can be corrected as part of the income tax assessment. A different income tax assessment cannot be ruled out due to an incorrect income tax certificate, as this only has a rebuttable evidential effect in the assessment. It does not have a binding effect.
Individual evidence
- ↑ BMF letter of July 30, 2015 ( Memento of the original of August 12, 2015 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Bundesfinanzhof (BFH) October 30, 2008 - VI R 10/05 - Rn. 10, BFHE 223, 202
- ↑ BFH February 7, 2008 - VI B 110/07 - Rn. 3
- ↑ BFH August 18, 2011 - VII B 9/11 - Rn. 8th
- ↑ BFH December 30, 2010 - III R 50/09 - Rn. 10, 11
- ^ Federal Labor Court decision of May 7, 2013, 10 AZB 8/13 - Rn. 13. All of the BFH's case law references mentioned in this and the preceding footnotes were taken from this decision
