Considering that the employer pays income tax every month, the question arises as to why an employee should file a tax return. The tax return offers the possibility to get refunded too much withheld income tax. In the tax return, the employee can namely deduct options such as income-related expenses, special expenses or extraordinary charges, eg. B. Training costs (extra occupational study), removal costs when changing the place of work, travel costs (commuters!). If an employee of certain tax categories does not have high special expenses or income-related expenses and therefore, for example, only the income tax flat-rate acc, the income tax is equivalent to income tax – a tax return has no financial advantages. Special tip Federal tax is a task that employers must take seriously. Because the employer is responsible for the fact that the payroll tax is calculated correctly and paid to the tax office. If the payroll is incorrect, the employer is liable if he has paid too little payroll tax. Should there ever be a liability case or does your payroll administration need advice on payroll tax and income tax deduction, the support of a lawyer for tax law makes sense. Find a lawyer who can answer your payroll tax questions quickly and reliably with the lawyer search service.