Steuerfreibeträge Eintragung

• The allowance is saved as an electronic wage tax deduction feature (ELStAM) and made available to the employer.
• If an exemption is applied for for the first time, a complete 'Application for income tax reduction' must be submitted regularly.
• If at most the same tax allowance or the same number of child allowances as for the previous year is to be applied for and the relevant circumstances have not changed significantly, the section 'Income tax reduction in the simplified procedure' (lines 17 bis 19) to be completed.
• The exemption can be requested for a period of two calendar years.
• Anyone who allows an allowance to be taken into account is generally obliged to submit an income tax return. Exceptions are those cases in which only the lump sums for disabled people and surviving dependents, the relief amount for single parents or the number of child allowances has been changed.
• If an income tax exemption is not applied for, the corresponding expenses can also be claimed in an income tax return.

• In writing (by letter): with evidence of the expenses claimed, if available (not required in the simplified procedure)
• Personally: with evidence of the expenses claimed, if planned (not required in the simplified procedure) and identity papers
• By proxy: with evidence of the expenses claimed, if available (not required in the simplified procedure), identity paper of the proxy and written power of attorney
• Electronically: in My ELSTER; this requires an authentication certificate

Hints:

• For the form see links. The required attachments (here: at least the "Advertising expenses" attachment) can be added to the main form by clicking on the appropriate box on the first page.
• If the application form is signed by both spouses/life partners, only one of them needs to be present when the application is submitted in person.

• Advertising costs, certain special expenses or extraordinary burdens arise or allowances are to be granted
• Application for income tax reduction is submitted to the tax office

• 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).