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Which body is responsible for considering a child after birth?

The municipalities are still responsible for managing the registration data, e.g. marital status, marriage, birth of a child, entering or leaving a church. This means that the tax administration can only form the ELStAM correctly if you comply with your legal obligation to register and report the birth of a child to your municipality of residence. Only then can the municipality send the relevant data to the tax authorities.

Remember to have the ELStAM changed by your tax office immediately if the number of child allowances differs from the actual circumstances in your favour. If the number of child allowances for children under the age of 18 is lower than the actual circumstances, the ELStAM will be changed by your tax office at your request.

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