Tax class 6: Convert deductions to percent

When are tax class 6 deductions made?

The significantly higher percentage of deductions under tax class 6 is due to the fact that in the Income tax class 6, except for the so-called "old-age relief amount", does not recognize any of the usual tax exemptions will. Until recently, there were two possible reasons why you were being charged income tax class 6 deductions.

1. You have an income tax card from your employer for an additional (2nd or even 3.) Employment relationship given up or Your employer has been informed of income tax class 6 as a tax characteristic.
2. You have not submitted an income tax card. In this case, your employer was legally obliged to calculate your deductions according to income tax class 6. Since the percentage of tax deductions in wage tax class 6 is considerably higher than in other income tax classes, this measure was intended by the legislator as an "educational measure", so to speak. With the introduction of electronic control features, this variant lost its importance.
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How to convert your deductions as a percentage

The conversion of your deductions in percent works in all income tax brackets in the same way as in tax bracket 6. You can set the tax deductions on the one hand and the total deductions on the other as a percentage of your wages. We assume that you want to convert the total sum of your deductions to percent. For this we assume a gross wage of 1,600 euros, social allowances 331.60 euros and taxes of 363.26 euros according to tax class 6.

1. First, you'll need all of the prints. In our example, there are deductions totaling 694.86 euros.


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2. Now you set up the necessary ratio equation. Your gross wage equals 100 percent and the sum of your deductions equals X. The formula must therefore be X = 100 / gross wage * sum of the deductions according to tax class 6.
3. The calculation is therefore X = 100/1600 euros * 694.86 euros and, rounded to two decimal places, results in the percentage of 43.43 percent.

This means that, based on our assumption, your tax class 6 deductions would account for almost half of your income. For comparison in tax classes 1 or 4, our assumption would be that your tax deductions would only amount to EUR 131.78. That is exactly 231.48 euros less tax than tax class 6. So you can safely explain the above-mentioned educational effect of the "compulsory taxation according to tax class 6".