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Electronic Wage Tax Deduction Characteristics Change

Changes to the electronic wage tax deduction characteristics (ELStAM) in the first employment relationship are proven 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 recent proof is valid.

What needs to be considered for the respective change, please refer to the appropriate service:

  • Change in marriage or establishment of a civil partnership
  • Change when entering the church
  • Change when leaving the church
  • Change in case of separation
  • Change in the event of resumption of marital union
  • Change of tax bracket for single parents
  • Change of tax class of spouses
  • Change of tax class of registered civil partnerships
  • Change in the event of the death of the spouse
  • Change of address and personal data
  • Change for several employment relationships at the same time with several employers

Technically approved by

Lower Saxony Ministry of Finance


The text was automatically translated based on the German content.

Data protection information

Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Postal address: Post Office Box 15 62 , 49705 Meppen
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
IBAN: DE36250100300012132306


Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)