Elektronische Lohnsteuerabzugsmerkmale (ELStAM) einsehen

The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the payroll report and can be viewed in various ways.

Your current electronic payroll tax characteristics (ELStAM) are shown in every payslip. In addition, you have the option at any time to view the data electronically via the online tax office "ELSTER" or to request a written notification from your competent office.

Link to "ELSTER": https://www.elster.de/eportal/start

A one-time registration is required for the electronic retrieval of the electronic wage tax deduction characteristics in the online tax office "ELSTER". For this you need your tax identification number and an e-mail address.

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Information on how to view the electronic wage tax deduction features can be found on the website of the Federal Central Tax Office or the online tax office "ELSTER"

• Insight into electronic wage tax deduction characteristics
• Shown in every payslip
• Self-disclosure online
• Written communication on request
• responsible: tax office

The financial offices are responsible for changes to the wage tax deduction characteristics.

However, the municipalities are still responsible for changes to the registration data themselves (e.g. marriage, birth, church entry or withdrawal).

• Forms: "Applications for the electronic wage tax deduction characteristics ELStAM -", section "C"
• Online procedure possible: yes, via online tax office "ELSTER"
• Written form required: no
• Personal appearance required: no