Elektronische Lohnsteuerabzugsmerkmale Arbeitnehmer sperren oder freischalten

You can have your income tax deduction details (tax class, child allowances) blocked by notifying your tax office. Your employer will then tax your wages according to tax class VI.

Only your current employer is authorized (and obliged) to retrieve the electronic wage tax deduction features. When your employment relationship ends, your employer is no longer authorized to do so.

If you have the retrieval blocked for your employer, your employer is no longer authorized to retrieve your electronic wage tax deduction details. This also applies if the employment relationship still exists.

You can contact your local tax office
- Name an employer who is authorized to retrieve your electronic wage tax deduction details (positive list),
- nominate an employer who is not permitted to retrieve your electronic wage tax deduction data (negative list),
- generally block the provision of electronic wage tax deduction features (full block).

If your company or business is not authorized to retrieve your electronic wage tax deduction details due to the block, it is obliged to tax your wages according to tax class VI.

The block takes effect at the earliest from the date of entry by the tax office; retroactive blocking is not possible.

The block is valid until you apply to the tax office at your place of residence to have the block lifted.

None

If you wish to exercise your right to block the employer call-off, please inform your competent tax office using the officially prescribed form (see further information).

If you wish to have the blocked employer call-off reactivated, please inform your competent tax office using the officially prescribed form (see further information).

None

- Electronic wage tax deduction features blocking
- Electronic wage tax deduction features are, for example, the tax class, the number of child allowances or the amount of an allowance for income-related expenses
- Employer may (and must) retrieve the electronic wage tax deduction features
- The correct amount of income tax is calculated based on the income tax deduction features
- Employees can have the employer's retrieval blocked
- Employer must then pay tax on wages according to tax class VI
- Responsible: Tax office

Contact the responsible tax office. You can find this out using the tax office search on the website of the Federal Central Tax Office.

The blocking of the ELStAM or its activation must be requested in writing from the responsible tax office using the officially prescribed form.