Responsibility of the tax offices for the following changes:

• Change / change of tax bracket
• Consideration of adult children
• Consideration of children registered outside the parent's municipality of residence
• Income tax reduction procedure

Responsibility of the registration authority for the following changes:

Changes of address and civil changes, e.g. due to:

• Entering or leaving the church
• Marriage
• Birth, adoption or death

are still managed by the citizens' offices of the cities and municipalities and automatically transmitted to the tax authorities for the purpose of changing personal wage tax deduction characteristics.

There is an obligation to notify the tax office if the taxpayer

• the requirement for a less favourable tax class has occurred (e.g. the registration of tax class I, due to the "permanently separated" in the previous year and thus the elimination of the requirement for tax class III),
• a lower number of child allowances must be taken into account,
• the requirement for a tax class II granted on application has ceased to apply.

Other changes to the ELStAM can be requested: e.g. :

• Registration of tax class II due to the birth of a child in the case of single persons,
• Registration of a less favourable tax class, for example tax class I instead of III or IV
• Change of tax class between III/V, IV/IV or IV/IV with factor