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At my request, the tax office created child allowances as ELStAM for my two children over the age of 18 because of their professional training. However, the withheld wage tax is still as high as before. Only the church tax and the solidarity surcharge have decreased. Why?

The allowances for children are not taken into account when calculating the wage tax. Instead, the employee receives child benefit from the family benefits offices in the current year. The number of child allowances formed as ELStAM(Elektronische LohnSteuerAbzugsMerkmale) therefore does not affect the amount of monthly wage tax, but only the calculation of the solidarity surcharge and church tax. This also applies to the allowance for care and education or training needs. With regard to income tax, it is only when the tax return is submitted that it is checked whether the allowances for children have a more favourable effect than the child benefit already paid.


Further information can also be found in the"Tax tips for families".


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