ELStAM, employees, allowances (income tax reduction)

Prerequisites

• Advertising costs, certain special expenses or extraordinary burdens arise or allowances are to be granted
• Application for income tax reduction is submitted to the tax office

Documents required

Form 'Application for income tax reduction' with tax identification number and signature (if necessary, both spouses / life partners). This can be submitted as follows:

• In writing (by letter): with evidence of the expenses claimed, if available (not required in the simplified procedure)
• Personally: with evidence of the expenses claimed, if planned (not required in the simplified procedure) and identity papers
• By proxy: with evidence of the expenses claimed, if available (not required in the simplified procedure), identity paper of the proxy and written power of attorney
• Electronically: in My ELSTER; this requires an authentication certificate

Hints:

• For the form see links. The required attachments (here: at least the "Advertising expenses" attachment) can be added to the main form by clicking on the appropriate box on the first page.
• If the application form is signed by both spouses/life partners, only one of them needs to be present when the application is submitted in person.

Please note

• 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 deadline for applying for a wage tax reduction begins on October 1st of the previous year. The application must be submitted by November 30 of the current year at the latest. After this point in time, the tax reduction can only be taken into account in the tax return.


The tax exemption becomes effective on the 1st of the month following the application.

Fees

No

Legal basis

Section 39a Income Tax Act (EStG)