Apply for a certificate for income tax deduction

The payroll tax deduction is usually carried out by your employer on the basis of the electronic income tax deduction characteristics (ELStAM) for you. In some cases, however, it is not possible to retrieve the ELStAM, e.B. because reporting data is incorrect, your employer does not participate in the ELStAM procedure, you have not (yet) been assigned an identification number, although you are subject to unlimited taxation and must be reported in Germany, You belong to a group of persons who are not yet able to participate in the ELStAM procedure because they are not required to report in Germany: Employees with unlimited taxation who do not have a place of residence (e.B. homeless, detainees) Employees with limited tax liability within the meaning of § 1 (4) EStG who apply for an allowance in the income tax reduction procedure Extends employees with unlimited tax liability within the meaning of § 1 (2) EStG Employees to be treated as unlimited taxable persons upon request within the meaning of § 1 (3) EStG The responsible tax office will then issue you with a "certificate for the income tax deduction" on request, which can be used as a substitute by your employer as a basis for the wage tax deduction (so-called replacement certificate). If your employer does not have such a certificate, he must deduct income tax according to tax class VI.

Depending on the reason for the application


Depending on the reason for the application: Form "Application for a certificate for the deduction of income tax 20__" Form "Application for a certificate for the deduction of income tax 20__ for employees subject to limited income tax" Form "Application for a certificate for the deduction of income tax 20__ in the case of extended unlimited income tax liability and for other recipients of wages from domestic public funds" Online Procedure possible: no Written form required: yes Personal appearance required: no

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Preconditions
Retrieval of the electronic income tax deduction characteristics (ELStAM) is not possible.
§ 39 paragraph 1 sentences 2 and 3 as well as § 39e paragraph 8 Income Tax Act (EStG)

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Responsible for the content
Lower Saxony Ministry of Finance/Lower Saxony State Office for Taxes

Last update or date of publication
02.03.2021