Electronic wage tax deduction features Block or activate employees
Unfortunately this specification of service has not yet been completely translated.

Sie können durch Mitteilung an Ihr Finanzamt die Lohnsteuerabzugsmerkmale (Steuerklasse, Kinderfreibeträge) sperren lassen. Ihr Beschäftigungsbetrieb wird Ihren Arbeitslohn dann nach Steuerklasse VI besteuern.
Only your current employer is entitled (and obliged) to access the electronic wage tax deduction features. With the termination of the employment relationship, your employer's authorization no longer applies.

If you have the access blocked for your employer, your employer is no longer entitled to access your electronic income tax deduction information. This also applies if the employment relationship still exists.

You can contact your local tax office
  • Name the employer who is allowed to access your electronic income tax deduction information (positive list),
  • Name the employer who is not allowed to access the electronic wage tax deduction features (negative list),
  • generally block the provision of the electronic wage tax deduction features (full block).
If your company or business is not authorized to access your electronic wage tax deduction information due to the blocking, it is obliged to tax your wages according to tax class VI.

The block takes effect at the earliest from the day it is entered by the clerk at the tax office; retroactive blocking is not possible.

The block is valid until you apply to the tax office of your place of residence to lift the block.
Form 'Applications for electronic income tax deduction features' with tax identification number and signature.


Note: If the spouse or partner also wants to block his ELStAM, a separate application must be made.

Preconditions

The employee wants to prevent the employer from gaining knowledge of the electronic wage tax deduction features.

Hints

Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters.
Section 39e (6) of the Income Tax Act (EStG)

Related Links

  • ELStAM - employee information
  • ELStAM, employees, call up your own ELStAM
If you would like to make use of your right to block the employer access, please inform your responsible tax office on the officially prescribed form.

If you want to activate the blocked employer access again, inform your responsible tax office on the officially prescribed form.

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