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How do I get an allowance?

You submit an application for wage tax reduction - under -Miscellaneous- Search - Title: Application for wage tax reduction (main form and attachments). You can submit the application electronically at My Elster ( if you are registered at "My ELSTER". You can also submit the application in person or in writing by mail. If you are applying for an allowance for the first time for the calendar year 2023 or if you are increasing the allowance valid for the calendar year 2022, you must use the official form "Antrag auf Lohnsteuer-Ermäßigung 2023" (main form and various attachments). Anyone applying in 2023 for no more than the tax-free allowance determined for the calendar year 2022, or applying only for a change in the number of child tax-free allowances and, if applicable, from tax class I to tax class II, need only complete the official form "Antrag auf Lohnsteuer-Ermäßigung 2023" (main form).

If the application for the year 2023 is submitted in person, the tax-free amount is usually entered immediately in the ELStAM. The employer can retrieve the tax-free amount with the next change list in the following month.


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