Yes. Students are subject to income tax on income earned from short-term employment. The tax office can determine the exact amount of income tax you have to pay in a number of ways.

  • measured by the individual wage tax deduction characteristics (i.e. depending on your tax class)

  • or a flat-rate calculation of 25 percent of your income (church tax and solidarity surcharge are not included here), which is implemented under certain conditions


You can get back the income tax you paid by filing a tax declaration the following year. This applies if your annual income, minus the employee lump sum and the pension lump sum, is below the basic tax-free allowance. This is set at 9.984 Euros in 2022, for example.

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