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The regular wage tax deduction for work abroad requires that a domestic employer or a foreign employer of workers pays wages to an employee. Temporary workers who are hired from a foreign agency are really “hot”.
Cases of employees being posted from abroad to the country are also covered by the wage tax deduction. All other cases of employees with limited tax liability are not subject to the deduction, but are taxed by way of tax assessment/declaration.
No ELStAM data is provided for employees subject to limited income tax when working abroad. In order for the employer to be able to deduct wage tax, the business tax office issues a special certificate about the tax class and any allowances for children that may need to be taken into account when deducting the solidarity surcharge, as well as any allowances or add-on amounts.
As long as a certificate is not available, tax class I must be settled. If an employer position is assumed (even fictitious), the employer must also fulfill the recording obligations in accordance with Section 41 EStG.