Registration in Germany

Every employee has to be registered with the local registration office  ( – Einwohnermeldeamt ). The local registration office is placed in nearly every local district and is in-charge where the employee lives. The local office uses a wage tax card ( - Lohnsteuerkarte ) which the employee has to give to CPM as a basis for the tax withholding ( - PAYE ). Some application forms can be downloaded via the Internet in order to receive such a wage tax card more easily. It depends on the local district.

The tax number is not issued ON the wage tax card. Usually the new wage tax cards include the new tax ID number which has been introduced in Germany in 2008. This ID number will never change (like the NIE number in Spain) in a lifetime and should be referred to in every correspondence with any tax authorities. In future the wage tax card will be replaced through an automiatic EDP based information system.