Jahres lohnsteuer 12 Monate monatliche Lohnsteuer 538 (3) St EStG
: -
_
•
Jahres lohnsteuer =
Einkommensteuer , wenn nur
Einkünfte aus
(monat !
519 EStG Beiträge können zu einer falschen Jahres kannst .
führen , wenn der monat! Arbeitslohn schwankt
54612) Nr 8 EStG
•
Antragsveranlagung .
Wodurch ? -
Ermittlung d . Ist u .
a. durch
Steuerklassen 538 b EStG
→
Einreichung der AN in
→
Bereitstellung von elektr Lohnsteuermerkmalen ( ELSTMA)
.
=
539 & 539 EStG
rgt . e
Bedeutung der Ist für den Arbeitgeber
-
Haftung des
Arbeitgebers
( Steueranmeldung)
Verpflichtung die Ist zu erklären
-
=
Steuervorteile
→ wenn nicht ? •
Verschweigen
•
•
Vorsatz ?
Steuerhinterziehung
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