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Schleswig-Holstein

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.