Tax office Hamburg-Am Tierpark

Apply for a certificate for wage tax deduction

Prerequisites

One of the following circumstances applies:

• Your registration data is incorrect.
• Your employer does not participate in the ELStAM procedure.
• You have not (yet) been assigned an identification number, even though you are subject to unlimited tax liability and are required to register in the country.
• They belong to a group of people who cannot yet participate in the ELStAM procedure because they are not subject to registration requirements in Germany.
• They are homeless or imprisoned.
• You are subject to limited tax liability as an employee and have applied for a tax allowance in the wage tax reduction procedure.
• You have no residence or habitual abode in Germany and are treated as having unlimited tax liability because you have a special connection to the German state. This applies to you, for example, if you work for a German public employer abroad, such as a civil servant or employee of German authorities or institutions abroad.
• They live abroad and work in Germany or earn income in Germany.

Documents required

• Form "Application for correction of wage tax deduction characteristics" with tax identification number and signature (if applicable, of both spouses or life partners)
• Proof of the applicable wage tax deduction characteristics, for example marriage certificate, civil partnership certificate, child's birth certificate, church membership or withdrawal certificate (copy).

If the application form is signed by both spouses or life partners, only one of you needs to be present when submitting the application in person.

Please note

• For ELStAM matters, as a citizen of Hamburg you can contact any regional tax office in Hamburg.
• If you are homeless, you can obtain a tax identification number from the information and acceptance office of the Hamburg-Mitte tax office if needed. This office is also responsible for issuing certificates for wage tax deduction if your personal data is incorrect and cannot be changed immediately.
• If you wish to change your personal data in the residents' registration office, please contact the relevant registration office.

Deadlines

no

Procedure

• You apply for the (replacement) certificate with the required documents at the responsible authority.
• The responsible authority will review your application and documents. If necessary, they will request further documents from you.
• The incorrect data will be forwarded to the registration authority for clarification.
• The relevant authority will decide on your application.
• Electronic retrieval of your ELStAM data for your employer will be temporarily blocked.
• You will receive the (replacement) certificate.
• You submit these to your employer.
• Your employer will then use the information from the certificate instead of the electronic ELStAM data.
• Your ELStAM data will be corrected.
• The block on electronic access will be lifted.
• Your employer will be informed and will retrieve the corrected ELStAM data.
• You will usually not receive a separate notification.
• You will then see the correct ELStAM data in your payslip.

Processing time

There is no legally mandated processing time.

Fees

no

Legal remedies

No legal remedy is provided for.

Legal basis

Section 39 paragraph 3 of the Income Tax Act (EStG)


www.gesetze-im-internet.de/estg/__39.html