ELStAM, Arbeitnehmer, Faktorverfahren

• For each spouse / partner, the tax-relieving regulations are applied to their own income tax deduction (e.g. basic allowance).
• The tax-reducing effect of the splitting procedure is taken into account.
• The tax class combination IV / IV with factor leads to a different distribution of wage tax between the spouses / life partners than the tax class combination III / V: the wage tax increases compared to tax class III and decreases compared to tax class V.
• Any exempt amount (e.g. due to income-related expenses above the employee lump sum) affects the calculation of the factor and is therefore not added to the factor.
• Classification in tax class IV with a factor is valid for two years.
• If the wages change, the change of the factor can be requested.
• Changes to the detriment of the spouse / partner (e.g. a lower allowance) must be reported to the tax office immediately.

• 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 application form is signed by both spouses / civil partners, only one of them needs to be present for a personal application.

• Spouses / life partners who are classified in tax class IV with a factor are required to submit an income tax return for these years.
• Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters.
• The registration offices are responsible for changing the civil status data in the register (e.g. marriage, establishing a civil partnership, birth).