The ELStAM is the information that was previously entered on the front of the income tax card (e.g. tax class, number of child allowances, tax-free amount, church tax deduction feature).

The ELStAM procedure simplifies the income tax deduction procedure for all parties involved. Your employer automatically takes tax-relevant changes into account for your wage tax deduction after they have been entered in the population register (e.g. marriage, birth of a child, joining or leaving the church).

In the ELStAM procedure, your employer only needs your date of birth and your tax identification number, as well as information as to whether this is your main or secondary employment relationship. This authorizes your employer to retrieve your ELStAM. It is no longer necessary to submit a certificate for wage tax deduction.

Who makes the changes?

The following tasks are carried out by the tax office:

• Entry of application-related allowances, for example for travel between home and place of work
• Tax class changes (e.g. entry of tax class 2 after the birth of a child for single people)
• Changes following a separation of spouses/partners or changes following the end of the separation
• Entry of child allowances
• Correction of incorrect income tax deduction details

The following changes are made by the registration office:

• Address changes and civil status changes (for example, joining or leaving the church, marriage, birth, adoption or death)

The city administration forwards data directly to the tax authorities to change personal income tax deduction details. You only need to go to the tax office if you wish to change your tax class (e.g. from 4/4 to 3/5) or transfer a child allowance.

The tax class is determined by the marital status:

Tax class I

• single or divorced
• Married, but the spouse lives abroad
• married, but permanently separated
• widowed for at least 2 income tax years

Tax class II

• the requirements for class I
• and there is at least one child in the household.
• no other adult person lives in the household (single parent)
• a declaration of single parenthood has been submitted (see Form Service)

Tax class III (for one spouse)

• married, and both live in Germany and
• do not live permanently separated
• widowed, in the year and following year of death

Tax class IV (for both spouses)

• married, both living in Germany and
• do not live permanently separated

Tax class V (for one spouse)

• the requirements for class III and
• spouse has income tax class III

tax class VI

• an income tax card from one of the above tax classes and
• another employment relationship

Contact:
Wolfenbüttel tax office
Jägerstraße 19
38304 Wolfenbüttel
Tel.: 05331 / 803-0