(2023) How can I have the child allowance entered in the ELStAM?

The child allowance is granted retrospectively, but you can have it entered in your electronic payslip deduction details (ELStAM). Although you will not pay less income tax in advance, the mid-year burden may still decrease. This is because the child allowance is taken into account when calculating church tax and the solidarity surcharge, which are then reduced. You must have the allowance entered at your tax office. You should bring the following documents:

• Identity card or passport
• Payslip
• Birth certificate
• If applicable, paternity recognition certificate if you are not married
• If applicable, proof of life for children registered at a different address

The proof of life must not be older than three years. If you cannot provide the proof of life, e.g. because the child lives abroad, you must contact your tax office. The tax officer will enter the child allowance there.

Parents of adult children must also contact the tax office to have allowances entered.