Income tax certificate – Tax consultant – Hagen – Holzwickede – Kamen – Lünen
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 prescribed procedure in accordance with Section 93c of the German Fiscal Code (Section 41b (1) EStG).
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 (§§ 40 to 40b EStG).
(Further comments & information on this can be found in our information letter under the item 7.)