Understanding Your German Annual Wage Tax Statement (Lohnsteuerbescheinigung)

As an employee or civil servant in Germany, you receive a monthly payslip detailing your earnings, wage tax deductions, solidarity surcharge, church tax, and social security contributions. Annually, this information is consolidated into a comprehensive document known as the Lohnsteuerbescheinigung, or annual wage tax certificate.

When Do You Receive Your Wage Tax Certificate?

Employers are legally required to electronically transmit your wage tax certificate to the local tax office by the end of February following the calendar year. You must also receive a digital or printed copy for your records.

If your employment terminates during the year, you will receive the certificate earlier. Employees who work for multiple companies within a single year will receive a separate certificate from each employer.

Note: For minor employment (geringfügige Beschäftigung) in private households, a paper certificate may be submitted to the tax office instead of an electronic version.

The Critical Role of the Annual Wage Tax Statement

This document serves as the foundation for your annual income tax return, providing official evidence of the wage tax actually withheld—not the amount that should have been withheld. Since employers now submit this data electronically (eDaten), you typically don't need to manually enter these figures on your tax return, unless you suspect an error in the transmission.

Beyond tax filing, the Lohnsteuerbescheinigung is often required as proof of income for applications such as parental allowance (Elterngeld) or student financial aid (BAFöG) for your children.

Frequently Asked Questions for Employees in Germany

Can I Find My German Tax Number on the Annual Statement?

No. Your tax number (Steuernummer) appears on your tax assessment notice (Steuerbescheid). However, your tax identification number (Steuer-Identifikationsnummer), a lifelong identifier issued to all residents, is listed in the left column, as employers use it for electronic submission.

What Information is Included on the Certificate?

The document is divided into key sections. The left column displays Electronic Wage Tax Deduction Features (ELStAM), which replaced paper certificates in 2013. This includes:

Personal details: Name, address, date of birth
Tax Identification Number (Steuer-Identifikationsnummer)
eTIN and personnel number
Tax class (Steuerklasse)
Number of child allowances (Kinderfreibeträge)
Church tax membership
Annual tax-free allowance, if applicable
Details on secondary income

The right column provides specifics on your employment and deductions:

Employment period and unpaid leave (e.g., parental leave)
Gross taxable salary, including benefits in kind
Deducted wage tax, church tax, and solidarity surcharge
Contributions to statutory pension, health, nursing care, and unemployment insurance
Wage replacement benefits (e.g., short-time work allowance, parental benefit)
Tax-free employer allowances (e.g., for business travel)
Severance payments or long-service bonuses

What Should I Do If There's an Error on My Certificate?

First, determine the nature of the error. For simple typographical mistakes, your employer must issue a corrected certificate marked as "Korrektur." If the error involves incorrect tax withholding, the process is more complex. Employers under-withholding tax must notify the tax office to avoid liability, and you may need to pay the difference via your tax return. Over-withheld tax can only be reclaimed through your income tax declaration.

Remember, the annual certificate itself is not legally binding; only the final tax assessment notice is. Errors can often be rectified during the tax assessment process.

What If I Lose My Annual Wage Tax Statement?

Employers are required to retain these documents for at least 10 years. If you misplace your copy, you can request a duplicate from your employer or the local tax office.

Professional Insight: Ensuring Compliance and Accuracy

From an HR perspective, accurate and timely issuance of the Lohnsteuerbescheinigung is non-negotiable. Companies like SailGlobal specialize in helping international businesses navigate these German payroll complexities, ensuring full compliance and minimizing risks for both employer and employee. Proper management of this process not only fulfills legal obligations but also builds trust with your workforce.

German Annual Wage Tax Certificate (Lohnsteuerbescheinigung): A Complete Guide for Employees