Elektronische Lohnsteuerabzugsmerkmale (ELStAM) einsehen

• § 39e Einkommensteuergesetz (EStG) – Verfahren zur Bildung und Anwendung der elektronischen Lohnsteuerabzugsmerkmale

Notification and Provision of Electronic Payroll Tax Withholding Attributes (ELStAM) to Taxpayers in Accordance with Section 39e (6) Sentence 4 of the German Income Tax Act (EStG).

Your current electronic wage tax characteristics (ELStAM) are shown in every wage statement. You also have the option of viewing the data electronically at any time via an "Information on the electronic wage tax card (ELStAM)" under "My ELSTER" (online tax office www.elster.de) or requesting written notification.

For the information in writing: form "Anträge zu den Elektronischen Lohnsteuerabzugsmerkmalen - ELStAM"

• for information at www.elster.de: signature certificate (available after registration in the User groups / Private individuals / Information / Electronic income tax card / ELStAM section)
• for registration: e-mail address and your tax identification number

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• Log in to “My ELSTER" (online tax office, www.elster.de) with your signature certificate.
• In the "Forms & Services" section, request information on the electronic income tax card (ELStAM).

The tax office can also provide you with the ELStAM in writing. You can apply for this information in writing (application form) or in person.

As a rule, the request is granted. If, exceptionally, this is not possible, the tax office will issue a notice.

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appeal, if applicable (details on the procedure in the decision)