In einem zweiten Beschäftigungsverhältnis mit Steuerklasse VI schlägt die Steuer rigoros zu: Schon ab dem ersten Euro wird Lohnsteuer fällig. Dies ist besonders bitter, wenn im ersten Beschäftigungsverhältnis mit der Steuerklasse I - V der Verdienst so gering ist, dass die steuerlichen Pausch- und Freibeträge nicht ausgeschöpft werden. Doch dies können Sie ändern: Nutzen Sie die verbleibenden Pausch- und Freibeträge aus dem ersten Beschäftigungsverhältnis beim zweiten Beschäftigungsverhältnis, indem Sie sich beim Finanzamt einen Freibetrag in Ihren ELStAM (elektronischen Lohnsteuerabzugsmerkmalen) eintragen lassen.

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 1. Für wen kommt die Vergünstigung in Betracht?

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2. Wie der Freibetrag für die Zweitbeschäftigung ermittelt wird

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3. Wie Sie den Freibetrag eintragen lassen

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Zweijährige Gültigkeit des Frei- und Hinzurechnungsbetrages 

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4. Wie sich Freibetrag und Hinzurechnungsbetrag auswirken

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