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Do students also have to have payroll taxes withheld or are they exempt?

For information on the tax treatment of temporary work performed by pupils and students, see the current tip - search term "temporary work"


If you have any further questions about "Lohnsteuer" or the "Elektronische Lohnsteuerabzugsmerkmalen (ELStAM)", please contact your local tax office or take a look on the Internet at


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