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What responsibilities do I have to consider when choosing a tax class?

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.

In principle, the tax offices are the point of contact when it comes to changing tax classes or other wage tax deduction characteristics.

However, the municipalities are still responsible for the administration of registration data, e.g. marital status, marriage/partnership, birth, entry into or exit from church. This means that the tax authorities can only form the ELStAM correctly if you meet your legal obligation to report and the municipalities can send the relevant data to the tax authorities.


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