Apply for a certificate for the deduction of income tax

The payroll tax deduction is usually carried out by your employer on the basis of the electronic payroll tax deduction characteristics (ELStAM) for you. In some cases, however, it is not possible to retrieve the ELStAM, e.B because reporting data are incorrect, Your employer does not participate in the ELStAM procedure, you have not (yet) been assigned an identification number, even though you are subject to unlimited tax and are subject to reporting in Germany, You belong to a group of persons who are not yet able to participate in the ELStAM procedure because they are not subject to notification at home: Unrestrictedly taxable workers who do not have a residence (e.B. homeless, detainees) Restricted taxable employees in section 1 sec. 4 EStG who apply for an allowance in the income tax reduction procedure Extends unrestrictedly taxable employees in accordance with Section 1 (2) EStG On request, as employees who are subject to unlimited tax liability, Section 1 (3) eStG The competent tax office then issues you a "certificate for the deduction of income tax" on request, which can be used by your employer as a basis for the deduction of income tax (so-called replacement certificate). If your employer does not have such a certificate, he must deduct payroll tax in accordance with tax class VI.

Depending on the reason for the application


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

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

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