Landungsbrücken

Hamburg-Hansa tax office

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...

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

Enlarge map

Address and contact information

Phone

115

Opening hours

Mon - Tue 8 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m., closed on Wednesdays and Fridays

Information and collection point: Mon 8 a.m. to 2 p.m., Tue 7 a.m. to 2 p.m., Thurs 8 a.m. to 5 p.m. Wed and Fri closed.

When visiting the tax office, an FFP2 mask is required . Please also remember to keep a minimum distance of 1.5 meters.

Facility info

Mensch in einem Rollstuhl Accessible

FA Hansa Postfach 10 22 44, FA Mitte Postfach 10 22 46, FA f. Steuererhebung Postfach 10 60 26. PLZ alle Postfächer 20015 Hamburg. Briefkasten vorhanden. Bei der ersten Leerung des Tages wird als Eingang das Datum des vorherigen Werktages (Samstag kein Werktag) auf den Schreiben vermerkt.

Public transport

U- / S- / R-Bahn / Busses Hauptbahnhof, U1 / Busses 2/3/16 / X35 / 34/112 Steinstraße,

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