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Electronic income tax card
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
Under the name "ELStAM" (for "Elektronische LohnSteuer AbzugsMerkmale"), all data for wage tax deduction has been transmitted digitally between tax offices, companies and employees since January 1, 2013. Employers can therefore retrieve the ELStAM data provided by the tax authorities for their employees at any time, e.g. tax class, allowances, church entry or exit.
The employer only needs the following information from the employee at the start of employment:
- Identification number
- Date of birth
- Main employer yes / no - (no = tax class VI).
The first-time use of ELStAM will simplify the wage tax deduction procedure for all parties involved. As soon as the employer uses the electronic procedure in the 2013 calendar year, tax-relevant changes are automatically taken into account in the employee's wage tax deduction once they have been entered in the population register (e.g. marriage, birth of a child, joining or leaving the church).
As before, application-based allowances must be applied for annually at the relevant local tax office. However, from 2016 you can also apply for this allowance for the first time for a period of two calendar years.
Allowances for children over the age of 18, lump sums for people with disabilities and surviving dependants that have already been granted for several years remain valid and do not need to be reapplied for.
Who should I contact?
To your local tax office.
What are the fees?
Changing your income tax deduction details at your tax office is free of charge.
What deadlines do I have to pay attention to?
In accordance with Section 39a (2) sentence 2 of the Income Tax Act (EStG), the start date for the income tax reduction procedure is October 1 of the year preceding the year in which the tax-free amount is to be taken into account.
The application for the income tax reduction procedure must be submitted to the tax office by November 30 of the relevant calendar year at the latest.
Income Tax Act (EStG).
Applications / forms
You can obtain the necessary application forms from your local tax office or from the forms server of the Federal Tax Administration.
What else should I know?
Further information on the electronic income tax card can be found at ELSTER.
The text was automatically translated based on the German content.