Leistungen A-Z

If applicable, the company that employs you will need written notification as to whether it is your primary or secondary job.

If you have more than one employment relationship, the company with which you have entered into a main employment relationship will deduct income tax from your wages according to the tax class that corresponds to your marital status for tax purposes. These are the tax classes I to V.

You usually enter into your first employment relationship or your main employment relationship with the company from which you receive the higher wage.

For each additional employment relationship (secondary employment relationship), the wage tax deduction must be made according to tax class VI.

All additional employment relationships must be reported to the main employer.

An application to the tax office for the assignment of tax class VI is not required.

If wages are taxed according to tax class VI, you are obliged to submit an income tax return to your responsible tax office (see further information).

There are employment relationships with several companies.

None

None

You inform the company that employs you whether it is your main or secondary employment relationship. The company with which the secondary employment relationship exists taxes the wages according to tax class VI.

None

The tax office in your place of residence

• BZSt - Tax office search

Section 38b Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__38b.html
Section 39e (4) Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__39e.html
Section 46 (2) of the German Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__46.html

Public authority guide, tax office search on the website of the Federal Central Tax Office
https://www.bzst.de/gemfa

Free and Hanseatic City of Hamburg

Financial Authority - Tax Administration -