An application for wage tax reduction using the simplified procedure can only be made if the maximum amount of tax-free allowance calculated in the previous year is to be taken into account in the wage tax deduction procedure for the year of application, or if only the number of child allowances and, if applicable, tax class I is to be changed to tax class II. Only the main form Application for income tax reduction 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 a tax-free amount for the first time for 2024 or if a higher tax-free amount is to be determined compared to 2023, you must complete the form Application for income tax reduction (main form and various attachments). The application can also be submitted electronically at www.elster.de(direct link for registered users).
Note
You can apply for an allowance for two calendar years.