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Information Oberfinanzdirektion Karlsruhe

Incorrect ELStAM reports by the tax authorities in the case of lump sums for people with disabilities

The lump sums for people with disabilities have been doubled as of 01 January 2021. For employees for whom a lump sum has already been taken into account in the wage tax deduction, this doubling should be stored in the database of electronic wage tax deduction characteristics (ELStAM), which is maintained by the Federal Central Tax Office (BZSt). As a result, the increase in the lump sum should be automatically taken into account in the monthly salary payment from 01 January 2021 by deducting less wage tax

Unfortunately, however, an error occurred in the central technical implementation of the new regulation for some of those affected throughout Germany, as a result of which the tax-free amount was not doubled but reduced to 0 euros. Unfortunately, this has led to the fact that in some cases less salary was paid out than before. The tax offices are working flat out to correct the error. If you are affected by this, it is likely that your wage or salary statement for the month of March will also be incorrect. The correction of the error and the correctness of the wage tax deduction will be handled by your responsible tax office, so you do not have to contact the tax office. Therefore, you would help us very much if you refrain from telephone inquiries.


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