Elektronische Lohnsteuerabzugsmerkmale Sperrung

§ Section 39e (6) of the Income Tax Act (EStG)

You can find the legal basis on the website of the Federal Ministry of Justice

https://www.gesetze-im-internet.de/estg/

You can have your income tax deduction details (tax class, child allowances) blocked by notifying your tax office. Your employer will then tax your wages according to tax class VI.

Only your current employer is authorized (and obliged) to retrieve the electronic wage tax deduction features. When your employment relationship ends, your employer is no longer authorized to do so.

If you have the retrieval blocked for your employer, your employer is no longer authorized to retrieve your electronic wage tax deduction details. This also applies if the employment relationship still exists.

You can contact your local tax office (see further information)

• name an employer who is authorized to retrieve your electronic wage tax deduction data (positive list),
• nominate an employer who is not permitted to retrieve your electronic wage tax deduction data (negative list),
• generally block the provision of electronic wage tax deduction features (full block).

If your company or business is not authorized to retrieve your electronic wage tax deduction details due to the block, it is obliged to tax your wages according to tax class VI.

The block takes effect at the earliest from the date of entry by the tax office; retroactive blocking is not possible.

The block applies until you apply to the tax office of your place of residence to have the block lifted (see further information).

None

If you wish to exercise your right to block the employer call-off, please inform your competent tax office using the officially prescribed form (see further information).

If you wish to have the blocked employer call-off reactivated, please inform your competent tax office using the officially prescribed form (see further information).

You can find your local tax office on the Internet via the authority guide, tax office search, on the website of the Federal Central Tax Office
https://www.bzst.de/gemfa

The form "Applications for the electronic wage tax deduction features (blocking / activation of the employer call-off)" can be found on the website of the Federal Tax Administration under "Taxes", "Wage tax (employees)"
https://www.formulare-bfinv.de/

This service is provided by the tax offices. Find your local tax office at https://ias.fin-nrw.de/.

None

- Blocking electronic wage tax deduction features
- Electronic wage tax deduction features are, for example, the tax class, the number of tax-free allowances for children or the amount of an allowance for income-related expenses
- Employers may (and must) retrieve the electronic wage tax deduction features
- The correct amount of wage tax is calculated based on the wage tax deduction features
- Employees can block the employer retrieval
- Employers must then pay tax on wages according to tax class VI
- Responsible: Tax office

You can find the tax office responsible for you via the Internet, the authority guide (tax office search), see further information

The blocking of the ELStAM or its activation must be applied for in writing on the officially prescribed form at the responsible tax office (see further information).