Wage tax deduction procedures and employee assessment in one volume. With the wage tax handout, you receive all regulations - taking into account the relevant changes in tax law - regarding the wage tax deduction procedure and employee assessment. Specifically, you will get the current text of the Income Tax Act for 2021, the applicable wage tax guidelines and notes for 2021, as well as relevant income tax guidelines and notes. As a special bonus, you will also find important supplementary laws, selected Federal Fiscal Court rulings, and BMF letters, as well as significant decrees from the highest financial authorities of the states and directives from the regional finance directorates, in addition to the official texts. The practical and uniform systematics make it easier for you to quickly orient yourself and access the desired information. The content focuses on: the text of the EStG for 2021 with directly associated LStR and LStH, including additional rulings and administrative announcements not included in the official edition, and a quick overview of legal changes through visual highlighting.