Branch in the customer center Bramfeld of the tax office Oberalster
ELStAM, employee, factor method
Instead of the tax class combination IV / IV or III / V, spouses / partners can apply for tax class IV in connection with a factor, the so-called factor procedure. For each spouse / partner, the tax-relieving regulations are applied to their own income...
Instead of the tax class combination IV / IV or III / V, spouses / partners can apply for tax class IV in connection with a factor, the so-called factor procedure.
- For each spouse / partner, the tax-relieving regulations are applied to their own income tax deduction (e.g. basic allowance).
- The tax-reducing effect of the splitting procedure is taken into account.
- The tax class combination IV / IV with factor leads to a different distribution of wage tax between the spouses / life partners than the tax class combination III / V: the wage tax increases compared to tax class III and decreases compared to tax class V.
- Any exempt amount (e.g. due to income-related expenses above the employee lump sum) affects the calculation of the factor and is therefore not added to the factor.
- Classification in tax class IV with a factor is valid for two years.
- If the wages change, the change of the factor can be requested.
- Changes to the detriment of the spouse / partner (e.g. a lower allowance) must be reported to the tax office immediately.
Important notes
Prerequisites
The factor method can be chosen by spouses or civil partners who both receive wages.
Documents required
Form 'Application for tax class change for spouses' with tax identification number and signature of both spouses / partners. This can be submitted as follows:
- In writing (by letter)
- In person: with identity paper
- By proxy: with identity paper of the proxy and written power of attorney
Note: If the application form is signed by both spouses / civil partners, only one of them needs to be present for a personal application.
Please note
- Spouses / life partners who are classified in tax class IV with a factor are required to submit an income tax return for these years.
- Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters.
- The registration offices are responsible for changing the civil status data in the register (e.g. marriage, establishing a civil partnership, birth).
Deadlines
The application for a tax class change (choice of the factor method) must be submitted by November 30 of a year if it is still to be taken into account for the December payroll accounting period.
The change in tax class takes effect on the 1st of the month following the application.
Procedure & Fees
Fees
No
Legal notes
Legal basis
Section 39f of the Income Tax Act
Downloads & Links
Forms and downloads
Related services
- ELStAM, employees, allowances (income tax reduction)
- ELStAM, employees, change of tax class for spouses and life partners
Links on the Internet
Address and contact information
Address
Branch in the customer center Bramfeld of the tax office Oberalster
Herthastraße 20 22179 Hamburg
Opening hours
Mon - Tue 8 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m., closed on Wednesdays and Fridays
Facility info
| Accessible |
Applies only to the customer center: Speed Capture Terminal: For independent capture of biometric data (photo, signature, fingerprints). If you use it, you don't have to bring a photo with you. Cost: 6 euros
Note refers to the information and acceptance point of the Oberalster tax office - Bramfeld branch : A common mailbox for everyone in Herthastr. 20 resident authorities is in the entrance area of the building Herthastr. 20 available and accessible during the opening hours of the building. Placing applications in this mailbox does not lead to compliance with the deadline, as this mailbox is emptied by the customer center, which is not the competent authority. To meet the deadline, please use the mailbox of the Oberalster tax office on Nordkanalstr. 22, 20097 Hamburg.
Public transport
Buses 8/17/173/118/37 Bramfelder Dorfplatz (Heukoppel), buses 8/17/118/173/37 Herthastraße
Keywords: 4 with factor IV with factor Tax class 4 with factor Tax class IV with factor
Last updated: 03.05.2024