Elektronische Lohnsteuerabzugsmerkmale Änderung

Change income tax deduction characteristics

The system of providing wage tax deduction data in electronic form - the so-called ELStAM - has been in use for some time. ELStAM - has been mandatory throughout Germany since the beginning of 2014. This means that every employer is obliged to electronically retrieve the income tax deduction data of its employees from the tax authorities. The electronic wage tax deduction characteristics are made available in a database of the tax authorities for electronic retrieval by the employer. The tax authorities notify the employer of changes to the wage tax deduction data by means of change lists.

The common wage tax deduction features are generally formed automatically from the reporting data. These are regularly:
- the tax class (basis is the marital status)/
- the characteristic about the church tax deduction (denomination or non-denominational)
- possible child allowances for minor children.

This data is provided to the tax authorities by the registration authorities. Changes to the above data can only be made by the registration authorities.

If tax allowances are claimed in addition, these must be claimed using the appropriate form at the relevant tax office. The same applies if spouses/life partners wish to apply for a tax class combination other than IV/IV or if single parents wish to apply for class II instead of tax class I. Likewise, a correction of an incorrectly formed tax class must be applied for on a form at the tax office.

The change of tax class from VI to I (change of the first employment relationship) is made by the employee notifying the employer. The tax office is not involved in this process.

• Identity card (for personal application to the tax office)

The evidence to be enclosed depends on the type of application or is specified in the form. In principle, the identity card must be presented to the tax office when submitting the application in person. If the application is sent by mail, it is not necessary to present the identification document.

The end or beginning of the obligation to pay church tax is made by a corresponding declaration to the church to which the taxpayer belongs. The registration office is notified of the end/beginning of the church tax liability by the church office where the resignation or entry has been declared. The registration office notifies the tax office of the beginning / end of the church tax liability.

The change of the tax class, the entry of tax allowances, as well as the tax consideration of children of full age must always be formally applied for at the competent tax office.
The relevant forms for

Change of tax class by spouses:

- Application for change of tax class
- Declaration on permanent separation
- Declaration on resumption of marital union

Application for tax class II:

- Application for income tax reduction with annexes for children, special expenses/extraordinary expenses and income-related expenses

Consideration of children of full age:

- Application for income tax reduction with annexes children, special expenses/extraordinary expenses and income-related expenses

Entry of tax allowances:

- Application for income tax reduction with attachments for children, special expenses/extraordinary burdens and income-related expenses

As of 2014, only the "electronic wage tax deduction data" (ELStAM) will apply. Paper certificates for the deduction of wage tax will only be used in exceptional cases. An exception is the case in which the ELStAM provided by the tax office shows incorrect data. In this case, the taxpayer can request that the data be corrected. The tax office will then issue a paper certificate for the (remaining) duration of the calendar year for submission to the employer. Otherwise, a paper replacement certificate can only be requested if the citizen has not yet been assigned a tax identification number.

Form for this case: "Application for the issue of a certificate for the deduction of income tax 20__".