die  Lohnsteuer

B2

Estimated CEFR level.

/ˈloːnʃtɔʏɐ/

💶 What exactly is die Lohnsteuer?

Die Lohnsteuer (feminine, article: die) is a form of income tax in Germany and other countries that is withheld directly from the wages of employees and paid to the tax office (Finanzamt). It's a withholding tax (Quellensteuer), meaning it arises directly at the source of income (the salary) and is calculated and remitted by the employer.

It represents an advance payment on the employee's annual income tax liability. The amount of Lohnsteuer depends on various factors, primarily the gross wage (Bruttolohn), tax class (Steuerklasse), allowances (Freibeträge), and possibly church tax (Kirchensteuer).

⚠️ Important: Die Lohnsteuer only applies to income from employment (salary, wages - nichtselbständige Arbeit). Other types of income (e.g., from self-employment or rentals) are subject to general income tax (Einkommensteuer), which is calculated and paid differently.

🧐 Grammar of Lohnsteuer in Detail

The word "Lohnsteuer" is a feminine noun. The article is die.

Declension:

The plural "die Lohnsteuern" is rarely used. Usually, people refer to the type of tax itself or the sum to be paid in a specific period in the singular.

📝 Example Sentences

1. Der Arbeitgeber führt die Lohnsteuer monatlich ab.
   (The employer remits the wage tax monthly.)
2. Die Höhe der Lohnsteuer hängt von der Steuerklasse ab.
   (The amount of the wage tax depends on the tax class.)
3. Mit der Lohnsteuer wird die Einkommensteuer vorausbezahlt.
   (With the wage tax, the income tax is prepaid.)
4. Auf der Gehaltsabrechnung sehe ich genau, wie viel Lohnsteuer abgezogen wurde.
   (On the payslip, I see exactly how much wage tax was deducted.)

💡 Everyday Usage

The term Lohnsteuer is central in the context of work and salary in Germany.

• Gehaltsabrechnung (Payslip): It's a standard item on every payslip, showing the amount deducted from the gross salary.
• Steuererklärung (Tax Return): At the end of the year, the income tax return checks if the Lohnsteuer paid matches the actual tax liability. This can lead to an additional payment (Nachzahlung) or a tax refund (Steuererstattung).
• Arbeitgeberpflichten (Employer Obligations): Correct calculation and remittance of the Lohnsteuer is a key duty for employers.
• Distinction from Einkommensteuer: While Lohnsteuer is a method of collecting income tax for employees, Einkommensteuer (income tax) covers all types of income and is assessed annually.

Common phrases include "Lohnsteuer zahlen" (to pay wage tax), "Lohnsteuer abführen" (to remit wage tax), or "Lohnsteuerabzug" (wage tax deduction).

🧠 Mnemonics for Lohnsteuer

For the article 'die': Remember die Steuer (the tax). Most types of taxes in German are feminine (die Umsatzsteuer, die Körperschaftsteuer, die Kirchensteuer...). Therefore, it's also: die Lohnsteuer.

For the meaning: It's the Steuer (tax) that comes directly from your Lohn (wage). Simple combination: Lohn + Steuer = Lohnsteuer.

↔️ Synonyms & Antonyms

🚨 Caution: Don't confuse it with the general Einkommensteuer (income tax), which is broader, or Umsatzsteuer (Mehrwertsteuer) (VAT / sales tax), which applies to goods and services.

😄 A Little Tax Joke

DE: Warum sind Steuererklärungen wie Diäten?
Man verschiebt sie immer auf morgen und am Ende fühlt man sich trotzdem erleichtert – meistens um Geld.

EN: Why are tax returns like diets?
You always postpone them until tomorrow, and in the end, you still feel lighter – mostly in the wallet.

✒️ Poem about Lohnsteuer

DE: Vom Brutto, stolz und rund,
nimmt sie ein Stück zur Stund'.
Die Lohnsteuer, Monat für Monat,
bevor das Netto thront.

Ein Abzug, oft beklagt,
doch für den Staat gewagt,
finanziert Straßen, Schulen, mehr,
kommt vom Gehalt daher.

EN Translation: From the gross amount, proud and round,
it takes a piece this hour's bound.
The wage tax, month by month you see,
before the net sits royally.

A deduction, often met with sighs,
but for the state, a necessary prize,
funds roads and schools, and even more,
it comes from salary's core.

❓ Little Riddle

DE: Ich schmälere deinen Lohn, das ist bekannt,
bevor er landet in deiner Hand.
Der Chef behält mich ein, fürs Finanzamt gedacht,
wer hat mir diesen Namen gebracht?

... Die Lohnsteuer

EN: I reduce your wage, it's widely known,
before the money is your own.
The boss retains me, for the tax authority's might,
who gave me this name, shining bright?

... Wage tax (Die Lohnsteuer)

⚙️ Word Details & Trivia

Word Composition:

The word "Lohnsteuer" is a compound noun, composed of:

• Der Lohn: Wage, pay for work performed (traditionally for blue-collar workers, but often used interchangeably with Gehalt (salary)).
• Die Steuer: Tax, a monetary contribution to the state without entitlement to a specific individual return service.

Further Aspects:

• Lohnsteuerklassen: In Germany, there are different wage tax classes (I to VI) that influence the amount of monthly wage tax deducted. The class depends on marital status.
• Lohnsteuerjahresausgleich: Colloquial term for the income tax return filed by employees, often used when expecting a refund of overpaid Lohnsteuer.