Taxes for Students and Part-Time Workers in Germany

First: Taxes for students in Germany

1. If you do not work:

• No taxes at all.
• No need to file a tax return.


2. If you work in a Minijob (up to €538/month):

• No Lohnsteuer is deducted.
• The employer pays fixed social contribution fees.
• No tax return is required.


3. If you work as a Werkstudent (working student):

• Part-time employment alongside studies.

Exempt from:

  • Unemployment insurance

  • Pension insurance (in some cases)

You must still pay:

  • Health insurance

  • Lohnsteuer if your monthly income exceeds approx. €1,098

If your income is low, you can reclaim the taxes paid at the end of the year!


4. If your annual income exceeds €11,604:

• You must pay income tax.
• Filing a tax return is recommended to avoid losses.


Second: Taxes for part-time workers (Geringfügig Beschäftigte – Minijob)

Situation Tax Notes
Minijob (up to €538/month) No Lohnsteuer Pension contribution 3.6% (can be waived with written request)
Midijob (€538 – approx. €2,000) Low income tax Reduced social contributions based on income
Above €2,000/month Full taxes Same as regular employees

Important notes:

• Students may work up to 20 hours per week during the semester without affecting their student status.
• Full-time work is allowed during holidays (Werkvertrag or seasonal jobs).
• If receiving BAföG, income limits must be respected.
• Church tax is only charged if officially registered with a church.


Tips for students:

• Try to keep your annual income under €11,604 to avoid income tax.
• Use tax class 1 (standard for students).
• File a tax return if taxes were deducted by mistake — you usually get everything back.
• If you have more than one Minijob, consult a tax advisor.


— Our editorial team strives to provide accurate information. However, errors or incomplete details may occur. Please treat this content as preliminary information and consult official authorities for confirmation.


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