1.3.3 Tax Year End

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Commentary

Germany

The year end is 31 December and there are some payroll processing activities which must take place.

Process	German term	Details
Examination of the annual values of pay and tax deducted	Lohnsteueranmeldung	If required, the employer must • correct of wage tax declarations for the relevant period • correct the next statement of contribution paid and information on the responsible health insurance
Annual tax review of employer	Lohnsteuerjahresausgleich	This is required from employers

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2.1.5 Zero taxation for under 26 year olds

13. Employer burden table

1.3.1 Monthly filings

2.2.1 ATP Livslang Pension

8.2 Failure to pay over withheld amounts

8.3 Social security penalties

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1.3.3 Tax year end

Germany

2.1.5 Zero taxation for under 26 year olds

13. Employer burden table

1.3.1 Monthly filings

2.2.1 ATP Livslang Pension

8.2 Failure to pay over withheld amounts

8.3 Social security penalties

3.5 Stock options

12. Checklist for employers

6.3 Inbound employees on assignment

8.2 Failure to pay social security

4.12 Beneficial loans

6.2 Double tax relief

3.1 Salary advances

3.7.2 Sick pay

3.7.7 Occasional leave

8.1 Penalties for late tax filing and late payment

1.1 Introduction: overview of the domestic payroll system

2.1.1 Tax deduction cards

6.4.1 Split Year Relief – outbound employees

3.2.1 Travel meals and per diems

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1.3.3 Tax year end

Germany

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PROFESSIONAL DEVELOPMENT