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Taxes and Social Insurance Contributions

Whether it’s our weekly shop, petrol for the car or our wages, we all pay taxes and social insurance contributions. Every euro we pay in tax finances state expenditure, for example on social protection and national security. This section gives you an overview of the most important topics, places to seek advice, and services related to taxes, social insurance contributions and charges.

There are 8 living situations for Taxes and Social Insurance Contributions

There are 81 services for Taxes and Social Insurance Contributions

(Partial) Apply for exemption from German capital gains tax for foreign corporations

If you would like to be relieved of German capital gains tax, you can obtain an exemption certificate under certain conditions.
Amendment of the church tax deduction upon church entry

When you enter or re-enter a church, you are required to pay church tax. The procedure for this is largely automated.
Amendment of the church tax deduction when leaving the church

By leaving the church, the obligation to pay church tax no longer applies. The procedure for this is largely automated.
Apply for a certificate for income tax deduction

The tax office can issue a certificate for the wage tax deduction if it is not possible to retrieve the electronic wage tax deduction characteristics (ELStAM).
Apply for a change of tax bracket during marriage or civil partnership

As a spouse and partner, you have three possible tax class combinations at your disposal. You are free to choose from these.
Apply for a lump sum for a caregiver

In the case of care services, you can apply for a care lump sum.
Apply for a lump sum for surviving dependents

In the case of survivors' benefits, you can apply for a survivor's lump sum.
Apply for a refund of capital gains tax paid to persons resident abroad

If you are a foreign recipient (creditor) of domestic capital gains, you may be exempt from capital gains tax in whole or in part under certain circumstances.
Apply for allowances for a child over 18 years of age

You can also apply for a child allowance for a child over 18 years of age.
Apply for allowances for children under 18 years of age

For a child under 18 years of age, you can apply for a child allowance.
Apply for childcare costs as special expenses

You can claim the care of a child for tax purposes. You can find more information about this here.
Apply for exemption from co-payments in statutory health insurance

If you have paid more than 2 percent of your gross family income as statutory co-payments in the current calendar year, you can be exempted for the rest of the year. For the...
Apply for exemption from compulsory health insurance

If you become subject to compulsory health insurance, you can be exempted from this in certain cases. You submit the application to your statutory health insurance company.
Apply for the issuance of a certificate for the tax office to apply for tax benefits for production and conservation measures on cultural assets worthy of protection

For cultural assets worthy of protection, you can apply to the competent certifying authority for a certificate for the tax office on production and conservation measures and...
Applying for a certificate of residence under a double taxation treaty

If, as a taxable (legal) person, you receive foreign income from a state with which there is a double taxation agreement, a certificate of residence may be required for...
Assessment of entertainment tax

The entertainment tax is a local tax. The object of the tax is the expenditure for the use or attendance of certain facilities and events. The following events held in the...
Assign main employer

If you are employed by several employers at the same time, you can decide for yourself which employer should call up the family-friendly electronic wage tax deduction features.
Calculate and set the water abstraction fee

Do you take water from an above-ground body of water or groundwater, or do you extract, discharge or discharge groundwater? In this case, a fee must be paid to the respective...
Capital Gains Tax Exemption

Here's how to avoid a capital gains tax deduction.
Change tax class after resumption of marital or civil partnership

If you no longer live permanently separated from your spouse/partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.
Change tax class Separated spouses or partners

If you live permanently separated from your spouse/partner, the family-friendly tax class combination (III/V; IV/IV; IV/IV with factor) can no longer be taken into account in...
Changing the income estimate at the Artists' Social Security Fund

Your professional situation is changing in such a way that you expect a different income from your self-employed artistic or journalistic activity? Then you have to adjust your...
Church tax assessment

Public religious communities have the right to levy taxes on their members. This requires a state-recognized tax system. Church tax is mainly levied as a supplement to income...
Compulsory insurance

Those who have a minor job earning less than EUR 450 are not subject to health insurance.
Crediting and reimbursement of deductions for construction work

You have provided construction services for a company or a public corporation and construction withholding tax has been withheld on your consideration? Then, under certain...
Declare the amount of electricity in your tax return and calculate the electricity tax yourself

If you have to pay electricity tax, you have to submit a tax return to the responsible main customs office, in which you calculate the tax yourself. This is referred to as a tax...
Dog tax assessment

The determination of the dog tax is carried out by the competent authority.
Donation receipt

Expenses for the promotion of tax-privileged purposes within the meaning of §§ 52-54 of the German Tax Code (AO) can be deducted from the donor, taking into account certain...
Electronic income tax deduction features Change of tax class after the death of a spouse or partner

If your spouse or partner dies, you will be classified in tax class III in the year of death and the following year.
Electronic payroll tax deduction characteristics Consulting

Advice on the subject of electronic wage tax deduction characteristics (ELStAM) can be obtained from the responsible office. Extensive information can also be found on the...
Electronic wage tax deduction characteristics blocking

In the procedure for creating and applying the electronic wage tax deduction characteristics (ELStAM), you can contact the competent authority designate one or more employers...
Electronic Wage Tax Deduction Characteristics Change

Changes to the electronic wage tax deduction characteristics (ELStAM) in the first employment relationship are proven by presenting a printout issued by the tax office of the...
Exemption from compulsory insurance in the event of marginal employment

Anyone who has a marginal job and earns less than 450 euros is not subject to health insurance.
Exemption or reduction from motor vehicle tax for severely disabled persons

If you have a severely disabled person's pass that identifies you as helpless, blind or exceptionally handicapped, you are exempt from motor vehicle tax for exactly one vehicle...
Final subsidy statement of the Künstlersozialkasse

Subsidies that you receive from the Künstlersozialkasse will be finally settled in the following year.
Grant of employee savings allowance

The employee savings bonus promotes the employee's accumulation of assets through agreed capital-forming benefits (VL). These are funds that the employer invests for the...
Have address and personal data changed

If your address or personal data changes, you must notify us of the changed data.
Health insurance contribution

If you are studying, you will need health insurance - through family insurance or independently.
Health insurance contribution for students

If you are studying, you will need to take out health insurance - through family insurance or on your own.
Income tax assessment

Income tax is a tax levied on the income of individuals.
inform Künstlersozialkasse of the change of legal form or focus of activity

If you change the legal form of your activity or the activity itself, this may have an impact on your insurance obligation with the Künstlersozialkasse (KSK).
Inheritance tax

Through inheritance tax, the transfer of assets is taxed on the death of the testator. Inheritance tax is levied as inheritance tax, i.e. it is linked to the specific...
Long-term care insurance contribution

The contribution that every person with statutory health insurance has to pay for long-term care insurance is regulated by law.
Marriage leads to a change in tax bracket

You don't want to keep the tax class combination IV/IV, which is automatically granted when you get married? Then you and your wife or husband can submit an application for a...
Motor vehicle tax assessment

Your vehicle will only be allowed to drive on public roads if payment of the motor vehicle tax has been ensured beforehand. The motor vehicle tax is determined by the competent...
Notify the Artists' Social Security Fund of the change in personal data

If your personal data changes, you must inform the Artists' Social Security Fund. You should also inform the Artists' Social Security Fund if your contact details are expanded.
Notify the Künstlersozialkasse of the change of health insurance company

If you have statutory health and long-term care insurance through the Künstlersozialkasse, you can change your health insurance under certain conditions.
Obtaining a property tax assessment for real estate

Property tax is a municipal tax levied on real estate located in the municipality.
Property tax reform in Lower Saxony

Different property tax for comparable properties in a similar location? This is unfair and will no longer be possible in the future. According to the judgment of the Federal...
Provision of binding information

In order to better assess tax consequences, you have the option of applying for binding information from the responsible tax office.
Reapply for a social security card

You can apply for a new Social Security card if you have lost it, it has been damaged or is no longer legible.
Receive a notice of real estate transfer tax

If you carry out a legal transaction that relates to a domestic property, it is subject to real estate transfer tax.
Receive a property tax assessment for agricultural and forestry land or agricultural and forestry businesses

Property tax is a municipal tax levied on real estate located in the municipality.
Receive compensation and suspend contributions to the artists' social security fund

If you are unable to work due to illness or pregnancy and receive compensation benefits from another body, you do not have to pay social security contributions through the...
Receive gift tax assessment

Gift tax assessment Taxable transactions Taxable acquisition as the basis of taxation (gift) Material tax exemptions Personal allowances and tax brackets
Receive inheritance tax assessment

Taxable transactions Taxable acquisition as a basis for taxation (acquisition upon death) Material tax exemptions Personal allowances and tax brackets
Receive notification of the property tax assessment amount

If you are the owner of real estate (or, in the new federal states, users of agricultural and forestry assets) that is not exempt from property tax, the tax office will issue a...
Register and pay aviation tax

Air carriers that operate commercial passenger air traffic and transport passengers from German airports to destinations must register and pay the aviation tax.
Register for aviation tax

Air carriers are obliged to register for aviation tax at the competent main customs office. Tax officers for air carriers must apply for a permit at the responsible main customs...
Register social security for self-employed artists and publicists

Self-employed artists and publicists are compulsorily insured through the Künstlersozialkasse (KSK) in the statutory pension, health and long-term care insurance. To be...
Register taxes on race betting, public lotteries and draws, and sports betting

If you want to organise racing betting, public lotteries and draws or sports betting and this has been approved by the competent authority, you are obliged to register and pay...
Reimbursement of overpaid pension insurance contributions by the Künstlersozialkasse

If you pay too much into the pension insurance, you will receive a refund.
Relief amount for single parents Information

Wenn Sie alleinerziehend sind, können Sie einen steuerlichen Entlastungsbetrag in Anspruch nehmen. Dazu erhalten Sie hier Informationen.
Report a pension to the artists' social security fund

Do you receive a pension from the statutory pension insurance? Then this will have an impact on your insurance status in the artists' social insurance.
Report changes in the professional situation to the Artists' Social Security Fund

If you are not only self-employed as an artist or journalist, but also carry out other activities or receive social benefits, you must report this to the Artists' Social...
Report non-payment or under-tax deduction on domestic income of foreign investment funds

Foreign investment funds whose domestic income was wrongly not taxed or taxed too low must report this and pay the additional taxes.
Report your expected annual income to the Artists' Social Security Fund

If you are insured through the Artists' Social Security Fund, you must submit an annual income estimate.
Report your stay abroad to the Artists' Social Security Fund

If you stay or work abroad for a longer period of time, this can have an impact on your German social security. You must report a change in your situation to the Artists' Social...
Request an annual statement from the Artists' Social Security Fund

If you are subject to compulsory insurance or subsidies through the Artists' Social Security Fund, you will receive proof of your insurance for each year.
Request tax identification number (IdNr) or church tax deduction feature (KiStAM)

If your company is obliged to deduct church tax, you can submit a request for the church tax deduction feature for your company.
Second home tax assessment

The competent authorities in Lower Saxony can decide whether and to what extent they want to levy second home tax. There is no obligation to levy the second home tax. The...
Separate and uniform determination of tax bases for foreign special investment funds

Foreign special investment funds must declare their turnover and distributions in order to determine their tax bases.
Social security
Social Security Notification Immediate Notification

As an employer, you are obliged in certain sectors to register your employees with the social security system before starting employment.
Social Security: Registration - now

Employers are obliged to register their employees with social security. For certain sectors of the economy, an immediate notification is compulsory: Building trade Hotels...
Tax allowances Registration for people with disabilities

For costs due to a disability, you can apply for a disability lump sum.
Tax class change Apply for single parents

If you are single and your household includes at least one child for whom you are entitled to the child allowance or child benefit, you can apply for the relief amount for...
Tax deduction for construction services Exemption

Do you provide a construction service in Germany to another contractor or to a legal entity under public law and they have to pay a construction withholding tax from the...
Tax identification number Allocation

The tax identification number is used for identification in the taxation procedure. It enables a clear assignment of tax returns, notifications and correspondence to the...
Taxing wages from another employment relationship with tax class VI

Wages from all other employment relationships are taxed according to tax class VI. This does not apply to marginal employment.This does not apply to marginal employment.
View electronic payroll tax deduction features

The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the payroll and can be viewed in various ways.

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Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.