Elektronische Lohnsteuerabzugsmerkmale Steuerklasse VI bei einem zweiten oder weiteren Beschäftigungsverhältnis

§ Section 38b of the Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__38b.html
Section 39e (4) of the Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__39e.html
Section 46 (2) of the Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__46.html

Wages from all other employment relationships are taxed according to tax class VI.

If you have several employment relationships, the company with which you have your main employment relationship will deduct income tax from your wages according to the tax class that corresponds to your marital status for tax purposes. These are tax classes I to V.

As a rule, you enter into your first employment relationship or your main employment relationship with the company from which you receive the higher salary.

For each additional employment relationship (secondary employment relationship), income tax is deducted according to tax class VI.

All other employment relationships must be reported to the main employer.

An application to the tax office for allocation to tax class VI is not required.

If wages are taxed according to tax class VI, you are obliged to submit an income tax return to your local tax office (see further information).

None

There are employment relationships with several companies.

You inform the company that employs you whether it is a main or secondary employment relationship. The company with which the secondary employment relationship exists will tax the wages according to tax class VI.

Guide to authorities, tax office search on the website of the Federal Central Tax Office
https://www.bzst.de/gemfa

This service is provided by the tax offices. Find your local tax office at https://ias.fin-nrw.de/.

• Taxing wages from another employment relationship with tax class VI
• The amount of income tax deducted is determined by the tax class
• The family-friendly tax class I to V only applies to the main employment relationship
• Tax class VI applies to all other employment relationships (secondary employment relationships)
• As a rule, no income tax is withheld for marginal employment relationships
• Submission of an income tax return required for wage taxation with tax class VI
• Responsible: Taxation according to tax class VI is carried out by the company with which a second or additional employment relationship exists

Taxation according to tax class VI is to be carried out by the company with which you have entered into your secondary employment relationship.

The company that employs you may need written notification of whether this is your main or secondary employment.