Change employment tax deduction characteristics
(tax class, religious affiliation, number of children, if applicable free and additional amounts)

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.

Requirements

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.

What documents do I need?

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