Electronic income tax deduction information (ELStAM) - change
Elektronische Lohnsteuerabzugsmerkmale - Änderung
Machine translation of the German page, 2026-09-15. The German original is binding.
In the ELStAM (Elektronische LohnSteuerAbzugsMerkmale – electronic income tax deduction records), key data for income tax deduction for employees, such as tax class and allowances, is stored.
The Finanzämter (tax offices) are responsible for changes to the following income tax deduction records:
• Entry of child allowances (Kinderfreibeträge)
• Entry of allowances for people with disabilities
• Entry of allowances for increased income-related expenses (Werbungskosten)
• Correction of incorrect income tax deduction records
• Changes to tax class, e.g.
• after the birth of a child for single parents (tax class II)
• after marriage (change of tax class to III/V or to IV/IV with factor)
• after separation of spouses/civil partners or resumption of the marital/civil partnership (tax class I)
• change of tax class between III/V, IV/IV and IV/IV with factor
Changes to allowances for the current calendar year are taken into account in the month following the application.
For changes to registration data or civil registry data, please contact your Bezirksamt (district office).
Book an appointment
Book an appointment (service.berlin.de)
Requirements
• Deadlines
Changes to ELStAM (electronic income tax deduction characteristics) can be requested
• from 1 October - for the following calendar year
• until 30 November - for the current calendar year
Documents you need
• Completed application form
The relevant forms follow below.
• Identity card (Personalausweis) or passport with proof of registration
(if applying in person)
• Power of attorney from the spouse, if applicable
If one of the spouses applies for entries on behalf of both spouses, a power of attorney from the other spouse is required.
• Application for income tax reduction (Antrag auf Lohnsteuer-Ermäßigung) www.berlin.de/sen/finanzen/steuern/downloads/artikel.9936.ph
Forms
• Forms for changing the Lohnsteuerabzugsmerkmale (income tax deduction details) can be found on the website of the Senatsverwaltung für Finanzen (Senate Department for Finance) under Taxes/Downloads/Income and Wage Tax Forms. www.berlin.de/sen/finanzen/steuern/downloads/artikel.9936.ph
Fees
Free of charge
Legal basis
• Einkommensteuergesetz (EStG, Income Tax Act) §§ 38-39e www.gesetze-im-internet.de/estg/BJNR010050934.html#BJNR01005
Further information
• Electronic wage tax deduction data [Elektronische Lohnsteuerabzugs-Merkmale] www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer
• Frequently asked questions about the electronic wage tax statement (elektronische Lohnsteuerbescheinigung) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer
Who is responsible
The Finanzamt (tax office) responsible is the one for your place of residence.
Responsible for you
Choose a location; the appointment itself is booked on the original page.
- Finanzamt Charlottenburg
- Finanzamt Charlottenburg
- Finanzamt Friedrichshain-Kreuzberg
- Finanzamt Friedrichshain-Kreuzberg
- Finanzamt Lichtenberg
- Finanzamt Lichtenberg
- Finanzamt Marzahn-Hellersdorf
- Finanzamt Marzahn-Hellersdorf
- Finanzamt Mitte/Tiergarten
- Finanzamt Mitte/Tiergarten
- Finanzamt Neukölln
- Finanzamt Neukölln
- Finanzamt Pankow/Weißensee
- Finanzamt Pankow/Weißensee
- Finanzamt Prenzlauer Berg
- Finanzamt Prenzlauer Berg
- Finanzamt Reinickendorf
- Finanzamt Reinickendorf
- Finanzamt Schöneberg
- Finanzamt Schöneberg
- Finanzamt Spandau
- Finanzamt Spandau
- Finanzamt Steglitz
- Finanzamt Steglitz
- Finanzamt Tempelhof
- Finanzamt Tempelhof
- Finanzamt Treptow-Köpenick
- Finanzamt Treptow-Köpenick
- Finanzamt Wedding
- Finanzamt Wedding
- Finanzamt Wilmersdorf
- Finanzamt Wilmersdorf
- Finanzamt Zehlendorf
- Finanzamt Zehlendorf
- Finanzamt Berlin International
- Finanzamt Berlin International
Original
Service number 325827 · same path as the original: service.berlin.de/dienstleistung/325827/