Suche nach dem jeweils zuständigen Finanzamt am Sitz der Reederei:
Bundeszentralamt für Steuern
Wage tax deduction in favour of employers
100% wage tax deduction
According to § 41a, paragraph 4 of the German Income Tax Law, an employer of seafarers on German-flagged ships does not need to pay the tax office the wage tax due. Shipowners and employers deduct the full amount of wage tax from their seafarers' wages, but they may keep this amount. This provision is intended to equate German shipowning companies with those of other flags that do not have to pay wage tax for their seafarers either.
The wage tax deduction is permitted for all seafarers on board a seagoing ship under the German flag, regardless of their nationality or their limited/unlimited tax liability.
Eligible for wage tax deduction are the employers. According to the judiciary (ruling of the Federal Finance Court of 13 July 2011 VI R 84/10) and the wage taxe guidelines of the Federal Ministry of Finance (BMF), employers are those to whom the employee owes a work performance and under whose supervision or direction the employee works. Usually, the employer is given as contractual partner together with the seafarer in the employment agreement. In case of supply of temporary workers, the employer for the purposes of Income Tax Act, section 41a, para. 4, is the one who pays the employee a wage on one's own behalf and for one's own account. A ship's husband or contractual shipowner may only deduct wage tax if they are appointed with the operation of the ship in their capacity as co-partner of the owner company; usually, this is not the case with contractual shipowners (letter of BMF of 18 June 1999, IV C 5).
Neither advantages nor disadvantages for seafarers
With regard to wage tax deduction seafarers are in the same position they would be in, if their employer had paid 100% of their tax to the tax office. Thus, seafarers have neither advantages nor disadvantages resulting from the wage tax deduction.
For further information please refer to fiscal law commentary on § 41a, paragraph 4 of the German Income Tax Act.