Tax ID and taxes

Steuer-ID, tax classes, the Germany-Poland double taxation agreement, commuters (general).

Tax ID (Steuerliche Identifikationsnummer)

The Federal Central Tax Office assigns a personal tax ID; the number is sent by post after you register your address. Your employer needs it for payroll. The tax ID is not the same as the tax number of a self-employed person (Self-employed). Information: Federal Central Tax Office (BZSt). How long the letter takes is not stated on the sources checked; if nothing arrives after a few weeks, ask the BZSt.

Tax classes (Lohnsteuerklassen)

Employees are placed in a tax class that sets how much wage tax is withheld in advance. The classes and their rules are in § 38b EStG. Married couples can choose between combinations. The final tax is settled in the annual tax return. Class choice for couples with a Polish spouse living in Poland is not covered here.

Tax return

You may have to file, or may benefit from filing, a tax return. Information and forms: ELSTER. A tax adviser or a registered income tax assistance association (Lohnsteuerhilfeverein) can help for a fee.

Germany and Poland: double taxation

A double taxation agreement (DBA) between Germany and Poland of 14 May 2003, in force since 19 December 2004 and applying since 1 January 2005, decides which state may tax which income and how double taxation is avoided (IHK Ostbrandenburg summary; official text and status: Federal Ministry of Finance).

• Where you are resident for tax purposes matters (home and habitual abode), not your passport.
• Cross-border commuters who live in Poland and work in Berlin, or the reverse: special rules may apply, including on which state taxes the wages. Not covered in detail; ask a tax adviser.
• Income from Poland (rent, business, pension) may also have to be declared in Germany if you are resident here.