Simply expand the respective entry to see what it is about, how to recognize the document — and what it is often confused with.
01
Bank interest certificate (loans)
What is this?
A confirmation from the bank of the interest paid on a loan during the calendar year — relevant as proof of deductible loan interest, e.g., for rented properties.
How to recognize it
Issued by the lending bank. Contains the loan number, reference period, and the total amount of interest paid. Title: 'Interest certificate' or 'Certificate of loan interest paid'.
What it is confused with
With the capital gains tax certificate — which shows interest earned on balances. This document is the opposite: interest paid as a borrower.
02
Property management statement
What is it?
The annual billing of the homeowners' association (WEG) covering all actual costs of the shared property — caretaker, insurance, maintenance, management.
How to recognize it
Prepared by the property management, usually in the spring for the previous year. Shows all cost items with the owner's share and any additional payment or credit.
What it is confused with
With the business plan — which shows the planned costs for the current year. The annual billing is the one relevant for tax purposes.
03
Capital Gains Tax / Annual Tax Certificate
What is it?
An annual bank certificate of all investment income — interest, dividends, capital gains, fund distributions — and the withheld tax. Both terms refer to the same document.
How to recognize it
Arrives in January/February, often several pages. Contains a table with income types and tax amounts. Title: 'Steuerbescheinigung', 'Kapitalertragsteuerbescheinigung' or 'Jahressteuerbescheinigung'.
What is it confused with
With the interest certificate for loans — which shows the interest paid as a borrower. If there are multiple banks or custody accounts, a separate certificate is issued for each.
04
Income Tax Certificate
What is it?
The central document for employees in their tax return. Issued annually by the employer — contains gross wages, withheld income tax, social security contributions, and special payments.
How to recognize it
Arrives in January for the previous year. Contains numbered fields (approx. 1–50). The employer also transmits the data electronically to the tax office.
What it is confused with
With the monthly payslip — which only represents a single month. The annual wage tax certificate summarizes the entire calendar year.
05
Certificate of sickness benefit
What is this?
A certificate from the statutory health insurance company regarding the sickness benefit received in the calendar year. Tax-free, but subject to the progression clause.
How to recognize it
Issued by the health insurance fund (e.g., AOK, TK, Barmer) after the end of the year. Contains the total amount and reference period.
What is it confused with
With the certificate from private health insurance — which shows paid contributions. The sickness benefit certificate shows benefits received.
06
Certificate of Parental Allowance
What is this?
Annual confirmation from the parental allowance office regarding parental allowance received. Tax-free, but subject to the progression clause.
How to recognize it
Issued by the responsible office (in Bavaria: District Office). Contains the total amount and reference period.
What it is confused with
With the parental allowance decision — which sets the monthly amount. For the tax return, the certificate of the actual payments is required.
07
Certificate of Unemployment Benefits
What is it
Annual certificate from the Federal Employment Agency regarding received unemployment benefit I (Arbeitslosengeld I). Tax-free, but subject to the progression clause (Progressionsvorbehalt).
How to recognize it
Issued by the Employment Agency in January. Contains the annual amount and reference period.
What is it confused with
With unemployment benefit II (Bürgergeld) — which is not subject to the progression clause.
08
Private health insurance certificate
What is it?
Annual certificate from the private health insurance (PKV) regarding paid contributions — split into deductible basic coverage and non-deductible supplementary benefits.
How to recognize it
Arrives in January/February from the PKV. Contains two clearly separated amounts: basic coverage and optional/supplementary benefits.
What it is confused with
With the certificate of sickness benefit from the statutory health insurance — which shows benefits received. The PKV certificate shows contributions paid.
09
Riester certificate
What is this?
Annual confirmation from the Riester provider regarding personal contributions made and state subsidies received. Basis for the special expenses deduction in the tax return.
How to recognize it
Arrives in January/February from the bank, insurance company, or fund provider. Contains the personal contribution, subsidy, and total contribution.
What it is confused with
With the annual account statement of the Riester contract — the certificate is tax-relevant, not the account statement. Also not to be confused with the Rürup certificate.
10
Rürup certificate
What is this?
Confirmation from the Rürup (basic pension) provider about contributions paid in the calendar year. Contributions are deductible as special expenses.
How to recognize it
Sent in January by the insurance company or fund provider. Contains the annual contribution and contract number. Often features 'Basisrente' or 'Rürup' in the title.
What is it confused with
With the Riester certificate — which is a different subsidy concept. Rürup is particularly relevant for the self-employed, whereas Riester is more for employees.
11
Income Tax Assessment
What is this?
The document issued by the tax office after the tax return has been processed. It shows taxable income, assessed tax, and whether a back payment or refund is due.
How to recognize it
It is issued by the responsible tax office, complete with tax number and assessment year. Detailed calculation over several pages. Title: ‘Income Tax Assessment for [Year]’.
What is it confused with
With the advance payment notice — which represents an ongoing request for payment, not a final assessment. Also not to be confused with assessments for other types of tax, such as corporate or trade tax.
12
BG documents (employers' liability insurance association)
What is this?
Documents from the responsible employers' liability insurance association (Berufsgenossenschaft) — the statutory accident insurance for companies. Wage-relevant: Annual contribution based on the reported wages and the hazard class of the industry.
How to recognize it
Issued by the industry-relevant BG (e.g., VBG for administration/IT, BG ETEM for electrical/metal). Contains a contribution assessment or proof of wages with a company number.
What it is confused with
With general social security notifications. The BG is solely responsible for occupational accidents and occupational diseases — not to be confused with health, pension, or long-term care insurance.