View electronic payroll tax deduction features

Prerequisites

• ELStAM data is stored for you.
  • ELStAM (electronic wage tax deduction features) are stored for you if you pay wage tax through an employer or public authority. This includes you as:
    • Employee in private companies,
    • Public sector employee,
    • Civil servants in the public service with income subject to wage tax or
    • Pensioner whose pension benefits are subject to income tax.
• You are not affected if you are self-employed, freelancers or persons without income subject to wage tax.
• If you wish to retrieve your ELStAM data online via "Mein ELSTER", you need to register and have a personal user account with "Mein ELSTER".

Documents required

If you request your ELStAM data in writing or in person:

• Form "Application for electronic wage tax deduction features" with tax identification number and signature

Please note

Deadlines

You don't have to meet any deadlines.

Procedure

• You can view your ELStAM data via your payslip.

• You can retrieve your ELStAM data and information about employer-side retrievals from the last 2 years online via "Mein ELSTER".
  • You open "ELSTER - Your Online Tax Office" on the internet.
  • You log in using your login details and your personal security procedure.
  • In the navigation menu, click on the entry "Forms & Services" and select the menu item "Information on the electronic wage tax card (ELStAM)".
  • You will see a brief message.
  • If you select the menu item "Next Page", you can submit the electronic form.
  • You will receive a notification in "My Inbox" when the statement of your income tax deduction features is complete.

• Alternatively, you can request access to your ELStAM data in writing:
  • They go to the website "Form Management System (FMS)" of the Federal Finance Administration.
  • There you download the PDF form "Applications for electronic wage tax deduction features – ELStAM" and fill it out.
  • You print out the completed PDF form, sign it and send it to the responsible authority.
  • You will receive written information about your electronic wage tax deduction features (ELStAM data).

Processing time

Processing usually takes a few days.

Fees

There are no costs involved.

Legal remedies

No legal remedy is provided for.

Legal basis

Section 39e of the Income Tax Act (EStG)


www.gesetze-im-internet.de/estg/__39e.html




Section 139b of the German Fiscal Code (AO)


https://www.gesetze-im-internet.de/ao_1977/__139b.html