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 Income Tax Act).

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).