# Taxes and social insurance contributions for employees
Businesses must pay a variety of taxes and social insurance contributions for their employees. These include contributions to statutory health insurance and pension schemes. Special rules apply to certain forms of employment (e.g. “mini jobs”).To Services
Information about Rights & Duties
If you hire or relocate a company or permanent establishment, you must inform your responsible tax office.
If foreign companies from the EU or the EEA make repayments or payments from contributions to German shareholders, they can file an application for separate determination of a return of contributions for tax purposes in favor of their shareholders.
If you wish to trade in goods and services within the EU, you must apply for a VAT identification number.
Wenn Sie Arbeitnehmerinnen oder Arbeitnehmer an einen Dritten verleihen möchten, benötigen Sie dafür eine Erlaubnis.
Are you temporarily sending staff abroad? To prove that German social security law continues to apply, you can apply for an A1 certificate for your employees.
If the name changes, this can be notified to the land registry, enclosing appropriate proof, and an application can be made to correct the name entered in the land register.
The tax office can issue a certificate for the wage tax deduction if it is not possible to retrieve the electronic income tax deduction characteristics (ELStAM).