Change employment tax deduction characteristics
(tax class, religious affiliation, number of children, if applicable free and additional amounts)
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Steuern und Abgaben
Procedure
The change of the tax class, the entry of tax allowances, as well as the tax consideration of children of full age must always be formally applied for at the competent tax office.
The relevant forms for
Change of tax class by spouses:
- Application for change of tax class
- Declaration on permanent separation
- Declaration on resumption of marital union
Application for tax class II:
- Application for income tax reduction with annexes for children, special expenses/extraordinary expenses and income-related expenses
Consideration of children of full age:
- Application for income tax reduction with annexes children, special expenses/extraordinary expenses and income-related expenses
Entry of tax allowances:
- Application for income tax reduction with attachments for children, special expenses/extraordinary burdens and income-related expenses
Legal bases
More information
As of 2014, only the "electronic wage tax deduction data" (ELStAM) will apply. Paper certificates for the deduction of wage tax will only be used in exceptional cases. An exception is the case in which the ELStAM provided by the tax office shows incorrect data. In this case, the taxpayer can request that the data be corrected. The tax office will then issue a paper certificate for the (remaining) duration of the calendar year for submission to the employer. Otherwise, a paper replacement certificate can only be requested if the citizen has not yet been assigned a tax identification number.
Form for this case: "Application for the issue of a certificate for the deduction of income tax 20__".
