½Û×ÓÊÓÆµ

Commentary

1.3.2 Remitting withheld amounts

Germany

The employer is required to regularly provide to the tax authorities a comprehensive electronic report of pay and tax deducted. This is known as the Lohnsteuer-Anmeldungszeitraum. The employer must transmit this report electronically (see 1.2).

Depending on the size of employer's previous year's wage tax withheld amount, the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 15:31