{"id":9394,"date":"2018-02-23T08:00:24","date_gmt":"2018-02-23T07:00:24","guid":{"rendered":"https:\/\/tunal-stb.de\/income-tax-certificate-2017\/"},"modified":"2023-07-21T09:17:07","modified_gmt":"2023-07-21T07:17:07","slug":"income-tax-certificate-2017","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/income-tax-certificate-2017\/","title":{"rendered":"Income tax certificate 2017"},"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\"><p><strong>Income tax certificate &#8211; Tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Lohnsteuerbescheinigung 2017&#8243; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>By the end of <strong>February 2018<\/strong>, the employer must create the 2017 wage tax certificate electronically after the entries 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) EStG).<\/p>\n<p>A printout of the transmitted data shall be given to the employee or provided electronically. 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<p><em><strong>(Further comments &amp; information on this can be found in our information letter under the item 7.)<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><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\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1521623472974-30aaae6c-f5fc-8&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Income tax certificate &#8211; Tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Lohnsteuerbescheinigung 2017\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]By the end of February 2018, the employer must create the 2017 wage tax certificate electronically after the entries in the wage account and transmit the required data to the tax authorities in an officially...","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":[555],"class_list":["post-9394","post","type-post","status-publish","format-standard","hentry","category-income-tax-certificates","category-information-letter","tag-income-tax-certificate"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9394","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=9394"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9394\/revisions"}],"predecessor-version":[{"id":9408,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9394\/revisions\/9408"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}