Hamburg-Harburg 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 to...
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.
Address and contact information
Phone
Opening hours
Mon 8 a.m. to 2 p.m., Tue 7 a.m. to 2 p.m., Thurs 8 a.m. to 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
| Accessible |
Postfach 90 03 52, 21043 Hamburg. Briefkasten vorhanden. Behinderteneingang rechts neben dem Haupteingang. Bei der ersten Leerung des Tages wird als Eingang das Datum des vorherigen Werktages (Samstag kein Werktag) auf den Schreiben vermerkt.
Public transport
S3 / S31 / Busse Harburg Town Hall
Important notes
Prerequisites
Documents required
- 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
Keywords: 4 with factor IV with factor Tax class 4 with factor Tax class IV with factor
Last updated: 03.06.2023