An application for "Wage tax reduction in the simplified procedure" can only be submitted if at most the tax-free amount determined in the previous year is to be taken into account in the wage tax deduction procedure of the year of application, or only the number of child tax allowances and, if applicable, tax class I is to be changed to tax class II. Only the "Application for Wage Tax Reduction 2022" (main form) is required for this. The application can also be submitted electronically at www.elster.de(direct link for registered users)
If, for example, you would like to apply for an allowance for the first time for the year 2022 or if a higher allowance is to be determined compared to the year 2021, you must complete the form"Antrag auf Lohnsteuer-Ermäßigung" (main form and various attachments). The application can also be submitted electronically at www.elster.de(direct link for registered users).
You can claim an allowance for two calendar years.