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Germany · Bill · Gesetzgebung

670/13

Law to continue the permanent annual wage tax adjustment for wage tax deductions for temporary workers and short-term employment

concludedGermany· Bundesrat· DE

Introduced

3 September 2013

Last action

Status

Für erledigt erklärt

Sponsors

Subjects

Discovery layer

Source updated

26 July 2022

Summary

Continuation of the permanent annual wage tax adjustment even if the employment relationship with the same employer is not continuous; Payroll tax deduction based on expected annual wages, especially for employees with temporary, short-term side jobs, legal certainty with special payroll tax deduction procedures for artists;<br /> Amendment to Section 39b of the Income Tax Act

Machine translation from German. The official text remains authoritative.

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Documents

1 official file

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