The Steuer ID and Lohnsteuer are two basic tax concepts workers in Germany need to know. The Steuer ID and Lohnsteuer affect take-home pay. Understanding the Steuer ID and Lohnsteuer helps you keep control of your payslip and year-end tax settlement. This article explains the income tax system.
Steuer ID là gì
The Steuer ID can be understood as a personal tax number (Steueridentifikationsnummer), an 11-digit number automatically issued by the German tax office after Anmeldung. The number is valid for life and is a key element for all tax and employment procedures.
Newcomers to Germany typically receive their Steuer ID by mail 2-6 weeks after Anmeldung. This number must be given to the employer when starting work; if not yet available, tax will be temporarily deducted at the highest rate.
The Steuer ID and Lohnsteuer on the payslip
Lohnsteuer is income tax withheld from salary before it is paid to the employee. The deduction amount depends on each person’s Steuerklasse (tax class), based on marital status, number of children, and whether the spouse is working.
There are 6 Steuerklassen, numbered 1-6. Single people are usually in Klasse 1; married couples can choose Klasse 3/5 (one earns significantly more) or 4/4 (balanced earnings); people with multiple jobs use Klasse 6 for the second job onward.
Important Notes
The main deductions on a German payslip include: Lohnsteuer (income tax), Solidaritätszuschlag (solidarity surcharge, mostly abolished now), Kirchensteuer (church tax if a religious affiliation is declared), and social insurance (health, pension, unemployment, long-term care). These deductions together can total around 30-45% of gross salary.
At year-end, one can file a Steuererklärung (tax return) to reclaim overpaid tax. This is optional for ordinary employees but mandatory in some cases. Vietnamese workers should keep receipts for expenses that may be tax-deductible.
You should refer to Make it in Germany and trang Bo Noi vu Lien bang Duc to check current conditions.
Summary
The Steuer ID is a personal 11-digit tax number automatically issued after Anmeldung, valid for life. Lohnsteuer is income tax withheld from salary according to Steuerklasse (1-6, based on marital status, number of children, employment). Total deductions are around 30-45% of gross salary. At year-end, one can file a Steuererklärung for a tax refund. You should keep receipts for expenses.
