Electronic payroll tax deduction characteristics Change

Changes to the Electronic Payroll Tax Deduction Characteristics (ELStAM) in the first employment relationship are demonstrated by presenting a printout issued by the tax office of the ELStAM valid in the respective year. With each new proof, all previous entries become invalid. Only the most up-to-date proof applies.

What has to be considered in the respective change, please refer to the appropriate service:

  • Change in the event of marriage or establishment of a civil partnership
  • Change in church entry
  • Change in the event of church resignation
  • Change in separation
  • Change in the resumption of the matrimonial community
  • Change in the tax bracket of single parents
  • Change of the tax class of spouses
  • Change in the tax bracket of registered civil partnerships
  • Change in the event of death of the spouse
  • Change of address and personal data
  • Change for several employment relationships side by side with several employers

Responsible for the content
Lower Saxony Ministry of Finance

Last update or date of publication
22.03.2016