Elektronische Lohnsteuerabzugsmerkmale Änderung
Niedersachsen
•
99102036011000, 99102036011000
•
Typ 2/3
Inhalt
Begriffe im Kontext
nicht vorhanden
- Steuererklärung (1060100)
- Steuern und Abgaben für Mitarbeiter (2040100)
- Einkommensteuer und Kirchensteuer (1060200)
Fachlich freigegeben am
22.03.2016
Fachlich freigegeben durch
Lower Saxony Ministry of Finance
Changes to the electronic wage tax deduction characteristics (ELStAM) in the first employment relationship are proven by presenting a printout issued by the tax office of the ELStAM valid in the respective year. With each new proof, all previous entries become invalid. Only the most recent proof is valid.
What needs to be considered for the respective change, please refer to the appropriate service:
- Change in marriage or establishment of a civil partnership
- Change when entering the church
- Change when leaving the church
- Change in case of separation
- Change in the event of resumption of marital union
- Change of tax bracket for single parents
- Change of tax class of spouses
- Change of tax class of registered civil partnerships
- Change in the event of the death of the spouse
- Change of address and personal data
- Change for several employment relationships at the same time with several employers
Changes to the electronic wage tax deduction characteristics are proven by a printout issued by the tax office.