Wage tax certificate
A wage tax certificate is an official document that employers issue to their employees at the end of each calendar year. This certificate contains information about the wages, salaries and social benefits paid in the past year as well as the wage tax and social security contributions withheld.
The wage tax certificate is an important part of the tax return for employees. It is used to provide the tax office with precise information about the employee's income and the taxes withheld. Based on this information, the tax office can calculate the employee's final income tax and, if necessary, grant a refund or demand an additional payment.
The wage tax certificate usually contains information such as the employee's gross earnings, deductions for social security contributions, wage tax, solidarity surcharge and, if applicable, church tax. It is issued by the employer and must be kept carefully by the employee so that it can be used to prepare the tax return if required.
