Elektronische Lohnsteuerabzugsmerkmale (ELStAM): Ersatzbescheinigung für den Lohnsteuerabzug beantragen

Tax office can issue certificate for wage tax deduction if retrieval of electronic wage tax deduction characteristics (ELStAM) is not possible.

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

• Reporting data is incorrect,
• Your employer does not participate in the ELStAM procedure,
• you have not (yet) been assigned an identification number, even though you have unlimited tax liability and are required to register in Germany,
• you belong to a group of people who cannot yet participate in the ELStAM procedure because they are not required to register in Germany:
  • Employees with unlimited tax liability who do not have a place of residence (e.g. homeless persons, detainees).
  • Employees with limited tax liability within the meaning of Section 1 (4) EStG who apply for an allowance in the wage tax reduction procedure
  • Employees with extended unlimited tax liability within the meaning of § 1 (2) EStG
  • Employees to be treated as employees with unlimited tax liability within the meaning of Sec. 1 (3) EStG upon application

Upon request, the responsible tax office will then issue you with a "certificate for wage tax deduction", 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, he must deduct the wage tax according to tax class VI.

Depending on the reason for application

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

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Letter from the Federal Ministry of Finance dated November 8, 2018 (BStBl I p. 1137) and November 7, 2019 (BStBl I p. 1097).

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

You can find the tax office responsible for your place of residence using the tax office search function on the website of the Federal Central Tax Office.

The tax office responsible for your employer can be found on your pay slip or on the printout of the electronic wage tax certificate.

Responsibility lies with the tax office responsible for you (depending on the reason for the application: generally your tax office of residence, in cases with a foreign connection the permanent establishment tax office of your employer).

Depending on the reason for the request:

• Form "Application for the issue of a certificate for the deduction of income tax 20__".
• Form "Application for issuance of a certificate for wage tax deduction 20__ for employees with limited income tax liability".
• Form "Application for issuance of a certificate for wage tax deduction 20__ for 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