ELStAM stands for Electronic Payroll Tax DeductionCharacteristics. These are the individual tax characteristics that the employer needs to carry out the payroll tax deduction and which were previously registered on the front of the payroll tax card. These so-called ELStAM are: the tax class the number of child allowances, the so-called religious characteristic, which certifies membership to a religious community that collects a church tax, and any tax allowances. The ELStAM are initially generated directly from the reporting data stored by the municipal reporting authorities. This applies in particular to the tax bracket, which depends on whether the employee is single or married/partnered, the number of child allowances and the characteristic of religion. At the employee's request, the tax office may add or modify certain other individual tax bases (e.B. allowances for advertising costs) or change (e.B. tax class changes on both sides of working spouses/partners, tax class combinations IV/IV and III/V). The employee is informed about the ELStAM taken into account in the payroll tax deduction by the employer in his payroll statement by the employer. If you have any discrepancies or questions about the stored ELStAM, please contact your local tax office. Tax class change: A change of tax class for spouses/partners who do not live separately permanently can only take place once a year at the request of both spouses/partners by 30 November of the current year at the latest. A change of tax class takes effect on the 1st of the month following the application. For reasons of unemployment or taking up a job, a further change of tax class is possible. The first change in tax brackets on the occasion of marriage/life partnership is not a tax class change. This means that, after the first certificate of tax class III, IV or V has been certified in the same calendar year, a change of tax class is still possible, e.B. from the tax class combination IV/IV to the tax class combination III/V.

Your local tax office will inform you about the documents required in individual cases.

Forms and applications for payroll tax are available in all tax offices. Furthermore, the corresponding forms are available for download on the homepage of the State Tax Office.

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