Bescheinigung für den Lohnsteuerabzug Ausstellung bei fehlerhaften Meldedaten

Tax office can issue certificate for wage tax deduction if retrieval of electronic wage tax deduction features (ELStAM) is not possible due to incorrect reporting data.

As a rule, your employer will deduct income tax for you on the basis of the electronic income tax deduction characteristics (ELStAM). In some cases, however, it is not possible to retrieve the ELStAM, e.g. because reporting data is incorrect.

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

Retrieval of the electronic wage tax deduction features (ELStAM) by the employer is not possible.

None

• If the employer is unable to retrieve the electronic wage tax deduction features (ELStAM) due to incorrect reporting data, the wage tax deduction can be carried out on the basis of a "certificate for wage tax deduction" (so-called substitute certificate).
• This is issued by the responsible tax office upon request.
• The tax office can issue a certificate for wage tax deduction if it is not possible to retrieve the electronic wage tax deduction data (ELStAM).

Responsibility lies with the tax office responsible for your place of residence

You can find the tax office responsible for your place of residence using the tax office search.

Form: "Application for the issue of a certificate for wage tax deduction 20__"

There is no online procedure for this.