{"id":11717,"date":"2021-02-10T13:55:41","date_gmt":"2021-02-10T12:55:41","guid":{"rendered":"https:\/\/tunal-stb.de\/income-tax-certificates-2020\/"},"modified":"2023-07-21T09:36:57","modified_gmt":"2023-07-21T07:36:57","slug":"income-tax-certificates-2020","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/income-tax-certificates-2020\/","title":{"rendered":"Income tax certificates 2020"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Until end of February 2021<\/h2>\n<p>the employer must prepare the 2020 wage tax certificate electronically after the entries have been made in the wage account and transmit the required data to the tax authorities in an officially prescribed procedure in accordance with Section 93c of the German Fiscal Code (Section 41b (1) of the German Income Tax Act).<\/p>\n<p>A printout of the transmitted data shall be given to the employee or provided electronically.<\/p>\n<p>A wage tax certificate is regularly not required for employees for whom the employer has levied wage tax exclusively on a flat-rate basis (\u00a7\u00a7 40 to 40b EStG).<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Until end of February 2021 the employer must prepare the 2020 wage tax certificate electronically after the entries have been made in the wage account and transmit the required data to the tax authorities in an officially prescribed procedure in accordance with Section 93c of the German Fiscal Code (Section 41b (1) of the German...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[553,535],"tags":[],"class_list":["post-11717","post","type-post","status-publish","format-standard","hentry","category-income-tax-certificates","category-information-letter"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=11717"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11717\/revisions"}],"predecessor-version":[{"id":11732,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11717\/revisions\/11732"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}