Starting in 2025, tax cards will be valid from the beginning of the year. To clarify, the tax card for 2025 will become valid on 1 January 2025. Thus, the income threshold of tax cards will also be calculated based on the income for the entire year (period of 12 months). Up to now, tax cards have been valid from the beginning of February. The aim is to clarify the tax withholding procedure and minimize the need to make changes to tax cards.
Employers can use employees latest tax card, valid in December 2024 in case the employer does not know the withholding percentage of the employee for the year in question at the time of payment. Because the income ceiling of the 2025 tax card is calculated for the whole year, the employer must also take the payments made in January into account when keeping an eye on the income ceiling of the tax card that is in force from 1 January 2025 onwards, regardless of whether tax has been withheld at the rate stated in the tax card for 2025 or 2024.