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