Elektronische Lohnsteuerabzugsmerkmale (ELStAM), Abrufberechtigungen und Sperrungen festlegen

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

Determination of authorizations to retrieve electronic income tax deduction items in accordance with § 39e of the German Income Tax Act (Einkommensteuergesetz, EStG)

In the course of creating and applying electronic income tax deduction items (ELStAM), you have the following options vis-à-vis the tax office:

• Name one or more employers who are authorized to retrieve your ELStAM (retrieval authorization, positive list).
• Exclude certain employers from the retrieval authorization (retrieval blocking, negative list).
• Exclude all employers from retrieval (complete blocking).

You are not obliged to make a declaration with regard to ELStAM retrieval. As a rule, after your employer has registered you with your date of birth and your tax ID, the ELStAM will be made available electronically to your employer for the duration of the employment relationship.

Note: Blockings will be communicated to employers. These employers must then determine the wage tax according to tax class VI.

• Form "Anträge zu den Elektronischen Lohnsteuerabzugsmerkmalen – ELStAM"

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You can apply for retrieval of your electronic income tax deduction items (ELStAM) to be authorized or blocked in writing (form) or in person at your 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)