Exchange programmes

Taxation in Germany for employees is mandatory. The responsible local authority for taxation matters is the tax office (Finanzamt). Employees pay the following taxes as a percentage of their salary:

• Income tax (Lohnsteuer)
• Solidarity tax (Solidaritätszuschlag)
• Church membership tax (Kirchensteuer) (optional)

If you are resident in Germany for 183 days in a year, then you are liable to pay tax to the German authorities. It may also be possible that you are still liable to complete a tax return for your home nationality.

Other profits such as interest, investments profits or property sales must also be declared for taxation via your annual tax return. If you would like further assistance, please contact a tax advisor (Steuerberater) or join an association for tax help (Steuerverein).