1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system
The fiscal year in Germany is the calendar year.
Payroll withholding is required for tax and social security contributions. Germany is a federal country consisting of 16 states or ±ôä²Ô»å±ð°ù. Some small differences may be observed in the practice of payroll in each ±ôä²Ô»å±ð°ù.
Local PAYE administration carried out by Finanzamt offices. The local tax office will be the one in the area where the business has its establishment for wage tax purposes. It is responsible for:
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•ÌýÌýÌýÌý receipt and processing of the electronic wage tax statement
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•ÌýÌýÌýÌý performance of routine payroll audits
The federal central tax office (Bundeszentralmt,
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