Field help: Capital letter F
Capital letter FR
Capital letter M
Capital letter S
Capital letters
Capital letter F
Capital letter FR
Capital letter M
Capital letter S
Capital letters

If there is a capital letter indicated in line 2 of your employment tax statement (Lohnsteuerbescheinigung), please enter it:

• F is used for free or reduced-price collective transport between home and the first place of work by means of transport provided by the employer. This also applies to journeys to a collective point or an extensive work area.
• FR is used if a French employee receives wages in Germany and these wages are exempt from wage tax by means of a statement based on a double taxation agreement.
• M is used if you have received meals from the employer or at the employer's request from a third party, which are assessed according to the official non-cash benefit values.
• S is used if the wage tax was deducted from other income from the first employment relationship. Without taking into account wages from previous employment relationships in the calendar year.

"Capital letters (F, FR, M, S)"