The Practitioner’s Handbook on Wage Tax 2022 provides comprehensive and systematic information on all essential regulations regarding the wage tax deduction procedure and employee assessment. The Income Tax Act is printed in full, taking into account the amendments. The version of the Income Tax Act relevant for the wage tax deduction in 2022 is included in the subsequent section. This is supplemented by the Wage Tax Implementation Regulation, the Wage Tax Guidelines with official wage tax notes, as well as jurisprudence and appendices. The appendices include all administrative regulations that are thematically related to the provisions of the Income Tax Act, such as BMF letters cited in the guidelines. The appendix contains all other materials, including regulations, ancillary laws, and additional administrative regulations. With the handbook, you gain access to the corresponding online version.