Germany Social Security & Employment Guides
5 guides on Social contributions (RV, KV, PV, AV), tax classes, ELStAM, payroll tax, and employer dutie.
Germany Employee Stock Options Guide (Mitarbeiterbeteiligungen & Aktienoptionen)
Tax on employee stock options and equity participation in Germany — options are taxed at exercise (Ausübung) as salary income on the spread between market price and strike price. The €1,440 annual tax-free limit under §3 Nr. 39 EStG covers employee share discounts. Capital gains on employee shares are taxed at Abgeltungsteuer (25% + Soli). VSOPs are taxable as salary at payment.
Germany Employment Benefits Guide (Sachbezüge & Benefits)
Tax-free and tax-advantaged employee benefits in Germany — the €50/month Sachbezug, the €3,000 Inflationsausgleichsprämie (2024–26), job bike (Dienstfahrrad) at 0.25% of list price, the €600 Kantine allowance, employee stock options up to €1,440/year free, and commuting allowance as Werbungskosten.
Germany Hiring Employees Guide (Arbeitgeberpflichten)
Employer obligations when hiring in Germany — registration with Sozialversicherungsträger, payroll tax (Lohnsteuer) withholding, minimum wage of €12.82/hour (2026), DEÜV reporting requirements, and the employer's ~21% social contribution share. Collective bargaining agreements (Tarifverträge) may impose higher standards.
Germany Payroll Tax Guide (Lohnsteuer 2026)
Learn how Lohnsteuer (wage tax) is withheld at source via ELStAM — Germany's electronic tax deduction system. The employer deducts Lohnsteuer, Soli, church tax, and social contributions (RV, KV, PV, AV) from gross pay. Total deductions typically range from 35%–50% of gross salary.
Germany Social Security Guide (Sozialversicherungsbeiträge 2026)
Learn the four pillars of German social security — Pension (RV) 18.6%, Health (KV) ~17.4%, Nursing Care (PV) 3.6%, and Unemployment (AV) 2.6%. Contribution ceilings (BBG) for 2026: RV/AV €101,400 (West) / €99,600 (Ost), KV/PV €69,750. Employer/employee split is typically 50/50.