Register and pay wage tax through employers
Unfortunately this specification of service has not yet been completely translated.

Sie behalten als Arbeitgeberin oder Arbeitgeber von dem gezahlten Lohn die Lohnsteuer ein und führen sie, nach elektronischer Übermittlung der Lohnsteuer-Anmeldung an das zuständige Finanzamt ab.
As a domestic employer, you are obliged to withhold income tax from the wages of every wage payment to your employees. You must register the withheld income tax at your responsible tax office and pay the income tax.

You must submit the income tax declaration to your tax office monthly, quarterly or annually.

Income tax registration period is
  • basically the calendar month,
  • the calendar quarter if the wage tax to be paid for the previous calendar year was more than EUR 1,080 but not more than EUR 5,000,
  • the calendar year if the wage tax to be paid for the previous calendar year did not amount to more than EUR 1,080.

If your company has not existed for the entire previous calendar year, the wage tax payable for the previous year must be converted to an annual amount to determine the wage tax registration period.

If your company did not exist in the previous calendar year, the wage tax payable for the first full calendar month after the company opened is decisive. To determine the income tax registration period, this must be converted to an annual amount.

As an employer, you are legally obliged to submit your income tax registration electronically.

You can only submit the wage tax registration authenticated with an electronic certificate. You will receive the certificate when you have registered with Mein ELSTER. Please note that registration can take up to 2 weeks.

Only in exceptional cases can your responsible tax office waive the electronic submission of the income tax registration upon application (so-called hardship rule). If you are granted an exemption, you must submit the income tax declaration on the officially prescribed form.

In order to avoid queries from the tax office, please always enter the number of your employees in the field provided for this in the income tax registration.

If you find that an already submitted / submitted wage tax declaration is incorrect or incomplete, you have to submit / submit a corrected wage tax declaration for the relevant registration period. Entries must also be made in the lines in which there have been no changes.
No

Preconditions

You employ employees and have registered with your responsible tax office as an employer.

Hints

Die für die Lohnsteueranmeldung zuständige Arbeitgeberkartei wurde in den hamburger Finanzämtern Eimsbüttel, Oberalster und Großunternehmen zentralisiert. 
§ 41a Income Tax Act (EStG)

Related Links

  • ELSTER home page
  • List of software products that ELSTER supports
  • ELSTAM - employer information
  • tax jurisdiction for employers
  • First of all, inform your local tax office that you are employing people.
  • For the authenticated transmission of the income tax notifications to the tax authorities, register with Mein ELSTER and apply for a certificate.
  • After the income tax registration has been successfully submitted, you can print out the so-called transfer protocol. This serves as proof of electronic submission and is intended for your records.

Responsible for the content
No information available

Last update or date of publication
No information available