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Income tax return and 400 Euro mini job

December 12, 2012 | 25,00 EUR | answered by Michael Herrmann

I receive a small pension and have a regular 400 Euro part-time job (so far without a tax card). - My employer informed me that the ELStAM procedure will be introduced from 2013.

The question: Do I have to declare these 400 euros in my income tax return in the future (due to ELStAM)?

Michael Herrmann

Dear inquirer,

First of all, thank you for your inquiry, which I would like to answer based on the information provided and in the context of your initial consultation. The response is given according to the description of the situation. Missing or incorrect information about the actual circumstances can influence the legal outcome.

The ELStaAM procedure is used to electronically provide the employer with all the data necessary for payroll tax calculation. This data used to be on the abolished wage tax card.

However, this has nothing to do with the individual agreement of a mini job. These employment relationships are tax-free up to 450 € from 01.01.2013.

I hope that these details have given you a sufficient overview of the situation in the context of your inquiry and this initial consultation.

Yours sincerely,

Michael Herrmann
Graduate Financial Economist
Tax consultant