You submit an application for income tax reduction. You can submit the application electronically at My Elster (http://www.elster.de), provided you are registered at "My ELSTER". You can also submit the application in person or in writing by post. When applying for an allowance for the first time for the calendar year 2024 or when increasing the allowance valid for the calendar year 2023, the official form "Application for income tax reduction 2023" (main form and various attachments) must be used. Anyone applying in 2024 for no more than the tax-free amount determined for the calendar year 2023 or only for a change in the number of child allowances and, if applicable, from tax class I to tax class II, only needs to complete the official form "Application for income tax reduction 2024" (main form).
If the application for 2024 is submitted in person, the tax-free amount is usually entered directly in the ELStAM. The employer can retrieve the tax-free amount with the next change list in the following month.