ELStAM, Arbeitnehmer, Eigene ELStAM abrufen

Section 39e Income Tax Act and Section 139b Tax Code.

The electronic wage tax deduction features (ELStAM) include the following information:

• Tax class (if applicable, factor for tax class IV),
• Church tax characteristic (possibly church tax characteristic of the spouse / partner),
• Number of child allowances,
• Income tax allowance and additional amount.

In the electronic process, this information is stored in a database at the Federal Central Tax Office (ELStAM database) and can be called up by the employer.

• In principle, only the electronically stored data (ELStAM) are binding for the employer.
• If this data changes (e.g. when changing the tax class), this is indicated by a change list.
• This is made available to the employer electronically at the beginning of each month (see also service 'ELStAM - General information: ELStAM procedure').

Form 'Applications for electronic income tax deduction features' with tax identification number and signature. This can be submitted as follows:

• In writing (by letter)
• In person: with identity paper
• By proxy: with identity paper of the proxy and written power of attorney

Note:

• If the spouse / partner also needs a printout of their data stored in the ELStAM database, a separate application must be made.

Employees can obtain information about which ELStAMs are stored at the Federal Central Tax Office and which employers have accessed them in the last two years in Mein ELSTER.

• This requires registration using the tax identification number (IdNr.).
• Any existing registration in Mein ELSTER without an ID number. is not enough for that.
• For further information on registering with Mein ELSTER see links.

In addition, information about the stored ELStAM can also be requested personally or in writing from the tax office.

Tax offices