Lohnsteuerabzug Ersatzbescheinigung beantragen

§ 39 paragraph 1 sentences 2 and 3 as well as § 39e paragraph 8 Income Tax Act (EStG)

The tax office can issue a certificate for the wage tax deduction if it is not possible to retrieve the electronic income tax deduction characteristics (ELStAM).

The payroll tax deduction is usually carried out by your employer on the basis of the electronic income tax deduction characteristics (ELStAM) for you. In some cases, however, it is not possible to retrieve the ELStAM, e.B. because

• reporting data is incorrect,
• your employer does not participate in the ELStAM procedure,
• you have not (yet) been assigned an identification number, although you are subject to unlimited taxation and must be reported in Germany,
• You belong to a group of persons who are not yet able to participate in the ELStAM procedure because they are not required to report in Germany:
  • Employees with unlimited taxation who do not have a place of residence (e.B. homeless, detainees)
  • Employees with limited tax liability within the meaning of § 1 (4) EStG who apply for an allowance in the income tax reduction procedure
  • Extends employees with unlimited tax liability within the meaning of § 1 (2) EStG
  • Employees to be treated as unlimited taxable persons upon request within the meaning of § 1 (3) EStG

The responsible tax office will then issue you with a "certificate for the income tax deduction" on request, which can be used as a substitute by your employer as a basis for the wage tax deduction (so-called replacement certificate). If your employer does not have such a certificate, he must deduct income tax according to tax class VI.

Depending on the reason for the application

Retrieval of the electronic income tax deduction characteristics (ELStAM) is not possible.

none

Letter from the Federal Ministry of Finance dated 8.11.2018 (BStBl I p. 1137) and 7.11.2019 (BStBl I p. 1097)

• If it is not possible for the employer to retrieve the electronic income tax deduction characteristics (ELStAM), the wage tax deduction can be carried out on the basis of a "certificate for the income tax deduction" (so-called replacement certificate).
• Issued by the competent tax office on request.
• The tax office can issue a certificate for the wage tax deduction if it is not possible to retrieve the electronic income tax deduction characteristics (ELStAM).

You can find the residence tax office responsible for you via the tax office search on the website of the Federal Central Tax Office.

The permanent establishment tax office responsible for your employer can be found in your payslip or in the printout of the electronic wage tax certificate.

Depending on the reason for the application:

• Form "Application for a certificate for the deduction of income tax 20__"
• Form "Application for a certificate for the deduction of income tax 20__ for employees subject to limited income tax"
• Form "Application for a certificate for the deduction of income tax 20__ in the case of extended unlimited income tax liability and for other recipients of wages from domestic public funds"
• Online Procedure possible: no
• Written form required: yes
• Personal appearance required: no