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Lohnsteuer kompakt FAQs

 


How do I have allowances or changes entered in the ELStAM?

Taxpayers who wish to enter an allowance in their electronic payslip data (ELStAM) should contact the tax office. If you want to have a tax allowance for high work-related expenses taken into account, you can submit a corresponding application. The same applies to application-based deduction features, such as the consideration of adult children, foster children, tax class II for single parents.

Even if you have already used such an allowance in the previous year and the circumstances have not changed significantly, a new application for the new year is required. Only an already entered disability allowance will continue to be taken into account without a new application. The same applies if the disability allowance for a child has been transferred to the parents.

If the stored ELStAM are not correct, you must apply for a correction at the relevant local tax office. To do this, use the form "Correction application for electronic payslip data", which you can obtain from the tax office or online.

Caution

Since 1 January 2016, the tax allowance is generally valid for two years. If your circumstances change in your favour within the two years, you can have the allowance changed at the tax office. However, if your circumstances change to your disadvantage, you are obliged to have the allowance changed. A change may occur, for example, if you change employer, if the distance to your place of work or employment increases or decreases significantly, or if double housekeeping is established or ceases to exist (§ 39a para. 1 sentences 4-5 EStG).

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