{"action":"created","comment":{"url":"https://api.github.com/repos/ewgRa/de_faq/pulls/comments/49371252","id":49371252,"diff_hunk":"@@ -0,0 +1,58 @@\n+# Налоги\n+\n+У каждого жителя Германии есть налоговый идентификационный номер и налоговый класс.\n+\n+## Идентификационный номер\n+\n+Идентификационный номер (**Identifikationsnummer**) выдаётся автоматически после первой [регистрации места жительства](Регистрация места жительства.md) в Германии. Документ о присвоении номера присылают по почте на указанный адрес проживания через несколько дней после региcтрации.\n+\n+Если прошло больше недели, а письмо не пришло, или если номер нужен поскорее (для работодателя), можно сходить в финанцамт (см. ниже) и получить документ на руки. Есть мнение, что это можно делать через пару рабочих дней после регистрации места жительства, чтобы номер уже успели сгенерировать и присвоить.\n+\n+Идентификационный номер нужно сообщить работодателю, а также в [банк](Банки.md) (счёт можно открыть без налогового номера, но тогда его нужно дослать позднее) и [страховую компанию](Медицинское страхование.md) (не обязательно). В целом этот номер нужен очень редко, запоминать или носить его с собой нужды нет.\n+\n+## Налоговый класс\n+\n+От налогового класса  (**Steuerklasse**) зависит сумма взимаемых с дохода налогов.\n+\n+Класс главным образом зависит от семейного положения. При этом для целей налогообложения брак (жизненное партнёрство) учитывается только тогда, когда супруги (партнёры) совместно проживают в Германии, т. е. зарегистрированы в одном жилье. Например, если муж приехал в Германию раньше жены, то до её приезда и регистрации он будет относиться к классу для холостых.\n+\n+Холостой бездетный человек относится к 1-му классу. Холостой человек с ребёнком (детьми) — ко 2-му.\n+\n+Супруги (партнёры) или оба имеют 4-й класс; или же один супруг имеет 3-й класс, а второй — обязательно 5-й класс. Супруги имеют право выбрать, к какой из этих двух комбинаций они хотят относиться. Разница заключается в том, что классы 4+4 обычно выгодны, когда оба супруга работают и получают примерно одинаковый доход.\n+\n+**Классы 3+5** обычно выгодны, когда работает только один из супругов либо же доход второго супруга намного меньше. В таком случае работающий (зарабатывающий намного больше) супруг берёт 3-й класс, а неработающий (зарабатывающий намного меньше) супруг берёт 5-й класс. Ставки налогов в 3-м классе меньше, чем в 4-м, а в 5-м классе — больше, чем в 4-м.\n+\n+6-й класс назначается людям, имеющим больше одного места работы одновременно. В этом классе взимают больше всего налогов.\n+\n+Налоговое ведомство автоматически назначает налоговый класс после регистрации места жительства. Как правило, по умолчанию, если супруги зарегистрированы вместе и одновременно, им обоим будет назначен 4-й класс, а в остальных случаях будет назначен 1-й класс. Однако может случиться, что назначат 1-й или даже 6-й класс! Поэтому всегда лучше перестраховаться и сходить узнать, а при необходимости — сменить свой налоговый класс. Для выбора комбинации классов 3+5 сходить подать заявление необходимо.\n+\n+Сделать это лучше всего сразу же после получения налогового номера, не откладывая, иначе есть вероятность, что некоторое время (а то и до конца года) налоги будут взимать по старому классу.","path":"Налоги.md","position":29,"original_position":29,"commit_id":"2ca800205e4cd084fb50f6bda94d66788218ef5d","original_commit_id":"2ca800205e4cd084fb50f6bda94d66788218ef5d","user":{"login":"ewgRa","id":735804,"avatar_url":"https://avatars.githubusercontent.com/u/735804?v=3","gravatar_id":"","url":"https://api.github.com/users/ewgRa","html_url":"https://github.com/ewgRa","followers_url":"https://api.github.com/users/ewgRa/followers","following_url":"https://api.github.com/users/ewgRa/following{/other_user}","gists_url":"https://api.github.com/users/ewgRa/gists{/gist_id}","starred_url":"https://api.github.com/users/ewgRa/starred{/owner}{/repo}","subscriptions_url":"https://api.github.com/users/ewgRa/subscriptions","organizations_url":"https://api.github.com/users/ewgRa/orgs","repos_url":"https://api.github.com/users/ewgRa/repos","events_url":"https://api.github.com/users/ewgRa/events{/privacy}","received_events_url":"https://api.github.com/users/ewgRa/received_events","type":"User","site_admin":false},"body":"Возможно имеет смысл добавить, что переплаченную разницу рано или поздно вернут. Допустим финанзамт зарегистрировал меня с ноября как 3/5. Ноябрь и декабрь работодатель выплачивал зп по 6му, но потом они должны компенсировать эту переплату. 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