{"id":4028,"date":"2026-03-24T13:36:51","date_gmt":"2026-03-24T13:36:51","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4028"},"modified":"2026-10-15T13:15:54","modified_gmt":"2026-10-15T11:15:54","slug":"income-tax-registration","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/lohnsteueranmeldung\/","title":{"rendered":"Income tax registration"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p>The <strong>Income tax registration<\/strong> is an employer's Tax return, which is used to declare the Wage tax to be withheld or assumed for a specific registration period to the local tax office. The return is generally submitted electronically.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is a Wage tax return?<\/h2>\n\n  <p>When paying wages, the employer generally withholds <a href=\"\/en\/glossary\/income-tax\/\">Income tax<\/a> on behalf of the employee. The corresponding amounts are grouped together for the respective Wage tax reporting period and transmitted to the local tax office with the Wage tax return.<\/p>\n\n  <p>The Wage tax return therefore does not concern the tax of an individual employee, but rather the employer's aggregated amounts for the respective reporting period.<\/p>\n<\/section>\n\n<section id=\"inhalt\">\n  <h2>What is reported with the payroll tax return?<\/h2>\n\n  <p>In Wage tax return, the sums of the Wage tax to be withheld and assumed in the respective registration period are specified in particular.<\/p>\n\n  <p>In connection with the Lohnsteuer deduction, the corresponding details for Solidarity surcharge and Church tax will also be taken into account.<\/p>\n<\/section>\n\n<section id=\"anmeldungszeitraum\">\n  <h2>What is the registration period?<\/h2>\n\n  <p>The Wage tax reporting period is, as a rule, the calendar month. Depending on the amount of Wage tax payable for the previous calendar year, the reporting period may instead be the calendar quarter or the calendar year.<\/p>\n\n  <ul>\n    <li><strong>monthly<\/strong> generally over 5,000 euros Wage tax in the previous calendar year<\/li>\n    <li><strong>quarterly<\/strong> at more than 1,080 euros, but not more than 5,000 euros<\/li>\n    <li><strong>annually<\/strong> at no more than 1,080 euros<\/li>\n  <\/ul>\n\n  <p>Special statutory rules apply to the determination of the relevant reporting period for newly opened business premises.<\/p>\n<\/section>\n\n<section id=\"frist\">\n  <h2>When is the Wage tax return to be submitted?<\/h2>\n\n  <p>The employer must essentially submit the Wage tax return by the tenth day at the latest after the expiry of the respective Wage tax registration period.<\/p>\n\n  <p>By this point, generally, the total amount of Wage tax withheld and assumed during the registration period must also be paid over to the permanent establishment tax office.<\/p>\n<\/section>\n\n<section id=\"lohnabrechnung\">\n  <h2>Connection to the Payroll<\/h2>\n\n  <p>The tax amounts combined in the Wage tax return result from the Lohnsteuer deduction of the individual employees. This is carried out as part of the <a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a> carried out.<\/p>\n\n  <p>The Payroll therefore represents the employee-related accounting, whereas the Wage tax return summarises the corresponding Lohnsteuer amounts for the reporting period vis-\u00e0-vis the Tax office.<\/p>\n<\/section>\n\n<section id=\"lohnkonto\">\n  <h2>Wage tax return and Payroll record \u2013 what is the difference?<\/h2>\n\n  <p>The <a href=\"\/en\/glossary\/payroll-account\/\">Wage account<\/a> is the wage tax record to be kept for every employee and every calendar year.<\/p>\n\n  <p>The Wage tax return, on the other hand, is the periodic Tax return of the employer to the tax office responsible for the permanent establishment.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/income-tax\/\">Income tax<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/payroll-account\/\">Wage account<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4028","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4028"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}