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Apply for a certificate for the deduction of income tax


The wage tax deduction is usually carried out for you by your employer on the basis of the electronic wage tax deduction characteristics (ELStAM). In some cases, however, it is not possible to retrieve the ELStAM, for example, because

  • Reporting data is incorrect,
  • Your employer does not participate in the ELStAM procedure,
  • you have not (yet) been allocated an identification number, although you are subject to unlimited tax liability and are required to register in Germany,
  • you belong to a group of persons who cannot yet participate in the ELStAM procedure because they are not required to register in Germany:
    • Employees with unlimited tax liability who do not have a place of residence (e.g. homeless persons, prisoners).
    • Employees with limited tax liability within the meaning of § 1 (4) EStG who apply for an allowance in the wage tax reduction procedure
    • Employees with extended unlimited tax liability within the meaning of § 1 Para. 2 EStG
    • Employees who are to be treated as employees with unlimited tax liability within the meaning of § 1, para. 3 EStG upon application.

The responsible tax office will then issue you with a "certificate for wage tax deduction" on application, which can be used as a substitute by your employer as a basis for wage tax deduction (so-called substitute certificate). If your employer does not have such a certificate, he must deduct the wage tax according to tax class VI.

Competent authority

The responsibility lies with the tax office.

Requirements

Retrieval of the electronic wage tax deduction characteristics (ELStAM) is not possible.

Which documents are required?

Depending on the reason for the application

Legal basis

Section 39 (1) sentences 2 and 3 and Section 39e (8) of the German Income Tax Act (EStG)

Applications / forms

Depending on the reason for application:

  • Form "Application for the Issue of a Certificate for the Deduction of Income Tax 20__"
  • Form "Application for the issue of a certificate for the deduction of income tax 20__ for employees with limited income tax liability".
  • Form "Application for the issue of a certificate for the deduction of income tax 20__ for employees with 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

Appeal

There are no legal remedies at the stage of an application. In the event of refusal by the tax office to issue the certificate, you can lodge an objection.

Letter from the Federal Ministry of Finance dated 8.11.2018 (BStBl I p. 1137) and 7.11.2019 (BStBl I p. 1097)

Technically approved by

State Tax Office of Lower Saxony

Professionally released on

29.07.2022

Author

The text was automatically translated based on the German content.

Data protection information


Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Timetable
Postal address: Post Office Box 15 62 , 49705 Meppen
Timetable
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
BIC: GENODEF1LIG
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
BIC: NOLADE21EMS
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
BIC: PBNKDEFF250
IBAN: DE36250100300012132306

Ansprechpartner

Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
Room:
605
responsible for:

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

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