The income tax card (cf. § 39 EStG) is together with the Income tax tables the basis for the calculation of the wage tax of the employees by the employer in the wage tax deduction procedure. The tax card is issued by the municipality of residence free of charge for each calendar year and sent to the employee. The employee must present the income tax card as part of the income tax deduction procedure.
If he is not presented, he will suffer disadvantages because the wage tax to be paid for him is then based on wage tax class VI (Section 39c EStG). The following data can be seen on the income tax card: Personal details, marital status, religious affiliation, tax class, number of children to be taken into account, the amount of the lump sums to be observed for the disabled and surviving dependents as well as the income tax-exempt amounts.
At the request of the taxpayer, the tax office supplements the entries made by the municipal authorities. At the end of the employment relationship or the calendar year, the employer has the gross wage, the withheld wage and Church tax to certify the solidarity surcharge and the employee's contribution to social security on the income tax card.
The employer must generally submit the income tax registration electronically to the tax office (see Tax Data Transfer Ordinance). The data to be confirmed as part of an income tax certificate must be transmitted by the employer to the tax office via remote data transmission (ELSTER Lohn). A printout is given to the employee; a connection with the income tax card is not required.