What is an "application for income tax reduction under the simplified procedure" and when can it be submitted?

An application for income tax reduction using the simplified procedure can only be made if the maximum tax-free amount calculated in the previous year is to be taken into account in the income tax deduction procedure for the year of application, or if only the number of child allowances is to be changed. This requires the Extern: application for wage tax reduction and for the wage tax deduction features 2025 (Öffnet in neuem Fenster) - main form and attachment "Simplified application / other". The application can also be submitted electronically at Extern: www.elster.de (Öffnet in neuem Fenster)Extern: (direct link for registered users (Öffnet in neuem Fenster)).

If, for example, you would like to apply for an allowance for the first time for 2025 or if a higher allowance is to be determined compared to 2024, you must complete the form Extern: Application for income tax reduction and for income tax deduction features 2025 - (Öffnet in neuem Fenster) main form and the corresponding attachment. The application can also be submitted electronically at Extern: www.elster.de (Öffnet in neuem Fenster)Extern: (direct link for registered users (Öffnet in neuem Fenster)).

You can apply for an allowance for two calendar years.