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I would like to have an allowance created in the ELStAM that can be called up for me. What do I have to do?

In order to create an allowance in the ELStAM(ElektronischeLohnSteuerAbzugsMerkmale- electronicwagetaxdeduction records), an application for a wage tax reduction must be submitted to the tax office in whose district you currently reside.

Note

The characteristics relevant for the wage tax deduction procedure, such as tax class, factor if applicable, number of child allowances, other allowances, but also the church tax characteristic are stored by the tax authorities for all employees in a central database. On the basis of this data, the tax authorities make the wage tax deduction characteristics available to employers for electronic retrieval. Further information on this can be found at www.elster.de.

If documents can be submitted as proof of the various expenses, you should enclose these with the application for wage tax reduction.

You can find out which allowances are created under the question "Which expenses can I claim as an allowance?".

The deadline for submitting an application begins on 1 October of the previous year for which the tax-free allowance is to apply. It ends on 30 November of the calendar year in which the allowance applies. This means that the application for an income tax reduction for 2022 can still be made until 30 November 2022. After this date, a tax reduction can only be taken into account in the assessment for income tax.

When applying for an allowance for the first time for the calendar year 2022 or when increasing the allowance valid for the calendar year 2021, the "Application for Wage Tax Reduction 2022" (main form) and the corresponding annexes to the wage tax reduction application ("Annex for Income-Related Expenses", "Annex for Special Expenses / Extraordinary Burdens", "Annex for Household-Related Expenses / Energy Measures") can be downloaded from "My Elster" (direct link for registered users) and electronically transmitted to the tax authorities. The "Instructions for the Application for Wage Tax Reduction" can be used as a guide for completing the application. Anyone applying in 2022 for no more than the tax-free allowance determined for the calendar year 2021, or applying only for a change in the number of child tax-free allowances and, if applicable, from tax class I to tax class II, only needs the official form "Antrag auf Lohnsteuer-Ermäßigung 2022" (main form).

You can also obtain the application forms on the Internet or from the service centre of your tax office.

You can apply for an allowance for two calendar years.

 

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