
Subtitle
Your remuneration and payslip
Your compensation will be transferred to your bank account at the end of each month. You will receive your payslip by post in the middle of the following month. Alternatively, you can view your payslip online and print it out in BayerNet | myServices at menu item "My Archived Documents". The print function uses the communal printer. Please make sure you use the private print function (activated by entering your PIN or using the pull&print functionality).
Information for employees on applying for a certificate of limited income tax liability in Germany
A certificate of limited income tax liability is issued to foreign employees (including interns) who do not live in Germany (i.e. do not have neither a place of residence nor their habitual abode in Germany). They have to submit an application for this certificate to the local tax office (Finanzamt) where they work. You must submit this certificate to your employer before the start of the calendar year / before the start of your internship.
The address of the tax office (Finanzamt) in Leverkusen is:
Marie-Curie-Str. 2
51377 Leverkusen
Phone: +49 214 89280-0
Fax: +49 800/10092675230
You can find the application form here (Antrag auf Erteilung einer Bescheinigung für den Lohnsteuerabzug 20xx für beschränkt einkommensteuerpflichtige Arbeitnehmer).
This Link leads you to the start page of the ministery of finances. You will find the application form if you click on„Steuerformulare“ in the menu on the left and open the folder „Lohnsteuer“. The application form is named „45 - Antrag auf Erteilung einer Bescheinigung für den Lohnsteuerabzug 20xx für beschränkt einkommensteuerpflichtige Arbeitnehmer“
Please note:
- The tax office can only process your application (39D) if you complete the form in full. Otherwise you will automatically be allocated to the least favorable income tax class.
- If you spend more than 183 days in Germany in a calendar year, you will be fully liable for income tax in Germany. In this case, you must apply to the tax office at your place of residence for an income tax certificate (Bescheinigung für den Lohnsteuerabzug).
- Similarly, if you register as having your main place of residence in Germany, you will be fully liable for income tax in Germany and must apply to the tax office at your place of residence for an income tax certificate (Bescheinigung für den Lohnsteuerabzug).
- If your employment continues into a new calendar year, a separate application (39D) has to be submitted for each year.
Certificates
Certificates required for payroll purposes should be sent to the Payroll Administration team at HR. Certificates of employment, e.g. from the employment office (Bundesagentur für Arbeit), should be sent to the team Offboarding Management & Support Services at HR.