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Germany · Question · Schriftliche Frage

18/7211

Income tax treatment of wage tax withheld by the employer in accordance with Section 41a Paragraph 4 of the Income Tax Act

openGermany· German Bundestag· DE

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8 January 2016

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Beantwortet

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Source updated

26 July 2022

Summary

Original text of the question(s):<br /> <br /> How is a wage tax withheld by the employer in accordance with Section 41a Paragraph 4 of the Income Tax Act (EStG) (payroll tax withholding in maritime shipping) to be treated for income tax purposes by the employer (please give reasons), and which EU and OECD member states is the Federal Government aware of that provide for 100 percent wage tax withholding to support maritime shipping?

Machine translation from German. The official text remains authoritative.

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