Hamburg-Hansa tax office

Block or unblock income tax deduction features

You can block wage tax deduction features (tax class, child allowances) by notifying your tax office. Your employment company will then tax your wages according to tax class VI.

Detailed description

Only your current employer is authorized (and obligated) to access your electronic payroll tax deduction information. This authorization ceases upon termination of your employment.



You can block your electronic payroll tax deduction information. Your employer will then no longer be able to access it. This also applies if the employment relationship still exists.



You have the opportunity to

  • Employers must be designated as authorized to access your electronic payroll tax deduction information (positive list).
  • Name employers who are not allowed to access your electronic payroll tax deduction information (negative list),
  • Have your electronic payroll tax deduction features completely blocked (full block),
  • to have a lock unlocked.

If your employer is not allowed to access your electronic payroll tax data, your wages will automatically be taxed according to tax class VI.

 

Information

Prerequisites

You can block or unblock access at any time and without giving a reason.

Documents required

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

Please note

  • If your spouse or partner also wishes to have the characteristics blocked, a separate application must be submitted.
  • Regarding your income tax deduction information, you can contact any regional tax office in Hamburg.
  • Your employer will not be informed about the blocking or unblocking.

Deadlines

The block takes effect no earlier than the day it is submitted. Retroactive blocking is not possible.




The block will remain in effect until you request an unlock.

Procedure

  • You must inform the relevant authority using the officially prescribed form if you wish to block employer data retrieval.
    • In your application, you specify which type of block you require. You can either exclude individual employers from accessing your data (negative list), allow only certain employers (positive list), or block access completely for all employers (full block).
  • You must inform the relevant authority using the officially prescribed form if you wish to have the blocked employer access reactivated.
  • The responsible authority will receive your message and review it.
  • The responsible authority enters the requested block into the ELStaM system or lifts it again.
  • The relevant employers can no longer access your deduction information, or can access it again.

Processing time

There is no legally mandated processing time.

Fees

no

Legal remedies

No legal remedy is provided for.

Legal basis

Section 39e paragraph 6 of the Income Tax Act (EStG)


Section 39e paragraph 6 of the Income Tax Act (EStG)

Address and contact information

Hamburg-Hansa tax office

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

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.

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Keywords: Partial closure Positive list for employers ELStAM ELStAM, employees, block your own ELStAM Employer call-off Retrieval of electronic wage tax deduction features Full lock Negative lock Unlock blocking

Last updated: 16.01.2026