The period for submitting applications begins on 1 October of the previous year for which the allowance is to apply. It ends on 30 November of the calendar year in which the allowance applies. This means that the application for a wage tax reduction for the calendar year 2022 can still be submitted until 30 November 2022. The application period for wage tax reduction for 2022 begins on 01 October 2021.
You can claim an allowance for two calendar years.