© Photo: Ilja C. Hendel, mail@iljahendel.com / BMF Image Archive 2005
What are the rules? In principle, all employers are required to transmit an electronic wage tax certificate to the tax office by 28 February of the following year. The data transmission must be authenticated, and the required certificate must be applied for once by the data transmitter via the ElsterOnline portal. Without authentication, electronic transmission of the wage tax certificate is not possible. A separate (manual) wage tax certificate may only be issued by employers who exclusively employ marginal workers in their private households. The detailed new rules can be found in the BMF circular, available directly on the BMF website: here.
Frequently asked questions
Frequently asked questions
By when must the electronic wage tax certificate be submitted?
Employers are generally required to submit the electronic wage tax certificate (elektronische Lohnsteuerbescheinigung) to the tax office by 28 February of the following year. This deadline applies uniformly to all employers subject to the submission obligation.
How must the electronic wage tax certificate be transmitted technically?
The data transmission must be authenticated. The required certificate has to be requested once by the data transmitter via the ElsterOnline portal. Without prior authentication, electronic transmission is not possible.
Who is allowed to issue a special (manual) wage tax certificate?
By way of exception to the electronic transmission requirement, only employers who exclusively employ marginally employed workers in their private households may issue a special, i.e. manual, wage tax certificate. For all other employers, electronic transmission is mandatory.
What happens if no authentication is available in the ElsterOnline portal?
Without a valid authentication certificate from the ElsterOnline portal, the electronic income tax certificate cannot be transmitted. Employers must therefore apply for the one-time certificate in good time before transmission in order to fulfill their reporting obligation.