Lohnsteuerbescheinigung

The Lohnsteuerbescheinigung is Germany’s annual wage tax certificate. Issued by an employer to an employee for the previous calendar year, it summarizes the taxes and social security contributions withheld from the employee’s earnings and serves as an official document for tax assessment.

Contents typically include the employee’s gross earnings (Bruttoarbeitslohn), the amount of income tax withheld (Lohnsteuer), the solidarity surcharge (Soli) if applicable, the church tax (Kirchensteuer) if applicable, and the employee’s share of social security contributions (Rentenversicherung, Arbeitslosenversicherung, Krankenversicherung, Pflegeversicherung). It also lists the Lohnsteuerabzugsmerkmale used for withholding, such as tax class (Steuerklasse), and other relevant attributes.

Issuance and use: Employers are responsible for issuing the certificate for the preceding year, typically by February of the following year; the data are usually transmitted electronically to the tax authorities via ELSTER and provided to the employee. The certificate is used by employees when filing the annual Einkommensteuererklärung or to verify withholdings, and it can influence tax refunds or additional payments.

Notes: If an employee had multiple employers during the year, each employer issues a certificate for the period they worked. In modern practice, the relevant tax data are maintained electronically, but a physical certificate or digital copy can be provided to the employee.