Elektronische Lohnsteuerabzugsmerkmale (ELStAM), Berücksichtigung einer ungünstigeren Steuerklasse oder Zahl der Kinderfreibeträge

• § 38b Abs. 3 Einkommensteuergesetz (EStG) – Lohnsteuerklassen, Zahl der Kinderfreibeträge

Application for the consideration of a less favorable tax class or a lower number of child allowances in accordance with § 38, Section b of the German Income Tax Act (Einkommensteuergesetz, EStG).

You can apply for the consideration of less favorable electronic income tax deduction items in the ELStAM procedure.

Such an application is conceivable if you do not wish to inform your employer of your current marital status. For example, you can apply to keep tax class I so that your employer is not notified of your marriage by a change to tax class IV, which is usually applied to married employees.

The same applies if you do not want your employer to know that you have children.

• Form "Anträge zu den Elektronischen Lohnsteuerabzugsmerkmalen – ELStAM"

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You can apply for changes to the electronic income tax deduction items - ELStAM (e.g. tax class, tax allowances) in writing (application form) or in person at your local tax office. There is also an electronic alternative to the paper form: Applications can also be submitted in the online tax office "My ELSTER" (www.elster.de) or with offers from other software manufacturers.

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)