Electronic payroll tax deduction characteristics Change Unfortunately this specification of service has not yet been completely translated.

Responsibility of the tax offices for the following changes: Tax class change / change Consideration of adult children Consideration of children registered outside the parent's community of residence Payroll tax reduction procedure Responsibility of the reporting authority for the following changes: Changes in addresses and civil changes, e.B. Church entry or church exit Marriage Birth, adoption or death are still managed by the citizens' offices of the towns and cities and are automatically transmitted to the tax administration to change the personal income tax deduction characteristics. There is an obligation to notify the tax office if the taxable person the condition for a less favourable tax class has arisen (e.B. the registration of tax class I, due to the 'permanently separated living' in the previous year and thus the abolition of the condition for tax class III), account must be taken of a smaller number of child allowances; the condition for a tax class II granted on application has ceased. Other amendments to the ELStAM may be requested: e.B. : Registration of tax class II for the birth of a child in the case of single people, 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

Marriage Birth certificate of the child


Forms on the electronic payroll tax deduction characteristics (ELStAM) and the income tax reduction are available online; either via the form centre of the Federal Ministry of Finance ( www.formulare-bfinv.de ) or on the ELSTER online portal or on the website of your tax office (www.finanzamt.brandenburg.de). Applications are also available in paper form at the tax office.

Preconditions
Change in the personal circumstances of the employee, which have an influence on the deduction of income tax.
Information on how to fill in the application form is included in the forms.

Related Links

In order to change reporting data (e.B. name change), you must contact your local resident registration office for the modification of tax office data (e.B.g. consideration of an allowance due to advertising costs). This can be done both in person and in writing.

Responsible for the content
Ministry of Finance of the State of Brandenburg

Last update or date of publication
12.08.2019