All employees with their residence in Germany have to pay tax on their income in accordance with the German tax laws. The rates of wage or income tax are graduated progressively according to the particular wages or salary. The income tax bracket, which results from your marital status and your employment relationship, is recorded on your wage tax card (Lohnsteuerkarte). Furthermore the number of children is also taken into account. If you are a member of a recognised religious community, a church tax is also levied in addition to wage or income tax. In Germany this tax amounts to between eight and ten percent of the income tax to be paid. For some years a so-called solidarity surcharge has been levied in Germany. This finances part of the economic restructuring of former East Germany. At present the solidarity surcharge stands at seven and a half percent of the wage or income tax. It is reduced slightly if children are registered. The employer withholds the income tax from the wages or salary and pays it to the tax office. The same applies for church tax and solidarity surcharge. When calculating the taxable income, so-called income-connected expenses and special expenses may be deducted from the income. Depending on marital status and age, the tax office also grants flat-rate tax-free allowances. Tax-free allowances are also granted for children. Married couples can be assessed jointly for tax; their taxable income is then added together and each half of this amount is given the appropriate tax rate (splitting). This applies irrespective of whether one or both halves of the couple have an income. At the end of a calendar year employees have time until a certain deadline (i.e. until 31.05 each year) to hand in their wage or income tax return. On the basis of this the tax office at your place of residence will carry out the tax assessment.