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Wage tax reduction procedure - applying for tax allowances

  • Steuern und Abgaben 



    	    

		    
Would you like to save tax and have allowances taken into account when you pay your wages? Find out more here.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
By creating an allowance as an electronic wage tax deduction feature (ELStAM), the wage tax that the employer has to withhold from your wages is reduced. You can apply to the tax office for allowances if you have certain expenses or are entitled to lump sums.

								    

									    Requirements
  • An application for income tax reduction is only permissible if the income-related expenses, special expenses, extraordinary expenses and so on total more than 600 euros.
  • When calculating the application limit, income-related expenses only count if they exceed the employee lump sum of EUR 1230.
  • The lump sum for the disabled can be entered regardless of the amount and is not included in the calculation of the application limit of 600 euros.
  • For recipients of pension payments, the lump sum of EUR 102 applies.
  • If you wish to apply for at most the same tax allowance or the same number of child allowances as for the previous year and the relevant circumstances have not essentially changed, it is sufficient to fill in the personal details on the main form and lines 4 to 6 on the "Simplified application/other" attachment.
  • If you are applying for a tax allowance for the first time or if a higher/different allowance than before is to be taken into account, the form "Application for income tax reduction and for income tax deduction features with attachments for children, special expenses/extraordinary expenses, income-related expenses and household-related expenses/energy-related measures" must be used.
  • Note: Due to the large number of possible and conceivable circumstances, it is unfortunately not possible to provide a detailed explanation. If you have any specific individual questions, you should contact an institution authorized to provide tax assistance. In addition to tax advisors, these include, for example, your trade union and the Chamber of Employees in the state of Bremen.
								    
What documents do I need?
    
    
  • To apply for an allowance, please refer to the explanations under Procedure        
    Appropriate evidence is required for some expenses. Please submit these with your application.

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