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What are the legal bases for the deduction of income tax by the employer?

The Income Tax Act (EStG) and the Fiscal Code (AO), in particular:

  • § 41a Income Tax Act (EStG) (registration and withholding of wage tax)
  • § 41b Income Tax Act (EStG) (completion of wage tax deduction)
  • §§ Sections 93c, 149, 150 of the German Fiscal Code (AO)

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