The municipalities/registration authorities are still responsible for managing the registration data, e.g. marital status, marriage, birth of a child, joining or leaving the church. This means that the tax authorities can only create 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 immediately by your tax office if the number of child allowances differs from the actual circumstances in your favor. If the number of child allowances for children under the age of 18 is lower than the actual situation, the ELStAM will be changed by your tax office at your request.