What does the employer have to consider when filing the income tax return?

The wage and church income tax amounts as well as the solidarity surcharge for the employees must generally be authenticated by the 10th of the following month after the end of each wage tax registration period by electronic transmission to the tax office. Payment of the declared amounts must also be made to the competent tax office by this date.

Detailed information on the electronic transmission of, among other things, the income tax return to the tax office and the free program offered by the tax authorities can be found at www.elster.de