Certificate for payroll tax deduction Issuance Unfortunately this specification of service has not yet been completely translated.

Each employer is informed electronically of the payroll tax deduction characteristics of its employees (electronic payroll tax deduction characteristics - ELStAM). Paper certificates (wage tax card, replacement certificate) are no longer relevant. For electronic data retrieval, the employer only requires the tax identification number, date of birth and information whether the employee is a main or ancillary employment. A (replacement) certificate for the deduction of income tax is issued only in order to enable an accurate deduction of payroll tax in the case of incorrect data that cannot be corrected immediately. For this purpose, an application with proof of the correct civil status data must be submitted to the tax office. The erroneous data is passed on by the tax office to the reporting authority for clarification and correction. The annual certificate for the deduction of income tax must be submitted to the employer, who then ones the electronic payroll tax deduction characteristics rather than the electronic payroll tax deduction characteristics. At the same time, access to the employee's ELStAM is blocked for the employer. After clarifying the error with the reporting authority, the employer automatically receives a message from the tax office that the blocking has been lifted and that the corrected ELStAM is available. The employee does not receive a notification from the tax office. The correction of the ELStAM can be seen in the payroll. If the ELStAM has been blocked before the first call by this employer, the employee will receive a corresponding notification from his tax office. He has to inform his employer about this. Special features for foreign workers: 1. A tax identification number shall be automatically assigned to workers who move from abroad and establish their residence in Germany. If a tax identification number has not yet been issued for the employee, the Residence Tax Office shall, at the request of the employee, issue a certificate of deduction of income tax for the duration of a calendar year. The employee must submit this to his employer. In these cases too, the certificate replaces the employer's obligation and entitlement to call the ELStAM. 2. Foreign workers who are not resident in Germany and who are staying here only for a short period (maximum of 6 months) and wish to claim certain tax exemptions or tax allowances shall not receive a "(replacement) certificate for the deduction of income tax, but a 'certificate for workers subject to limited income tax'. This is issued by the employer's works establishment tax office at the employee's request. The employee may also entrust his employer with the application. 3. Foreign workers who do not have a residence in Germany but have their habitual residence (= residence of more than six months) shall receive, on request, a "certificate for the deduction of income tax" from your resident tax office (=tax office, which is responsible for the place of habitual residence).

For the formation of payroll tax deduction characteristics: - Identity card or passport to prove identity


Forms for the payroll tax deduction characteristics 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 ). However, the applications are also available in paper form at the tax office.

Preconditions
Commencement of a service/employment relationship
The income tax deduction characteristics are formed by the residence tax office or the permanent establishment tax office.

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

Last update or date of publication
16.04.2020