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Source: BUS Sachsen-Anhalt (Linie6Plus)

Blocking Electronic Wage Tax Deduction Characteristics (ELStAM)

Description

Only your current employer or Your current employer is entitled (and obliged) to retrieve the electronic income tax deduction characteristics. Upon termination of the employment relationship, this entitlement of your employer ceases to apply.

If you have the call blocked for your employer, your employer is no longer entitled to retrieve your electronic income tax deduction characteristics. This also applies if the employment relationship still exists.

You can contact your local tax office (see further information)
• designate an employer who may retrieve your electronic income tax deduction characteristics (positive list),
• designate an employer who is not allowed to retrieve the electronic wage tax deduction characteristics (negative list),
• have the provision of electronic income tax deduction characteristics generally blocked (full lock).

If your company or business is not authorized to retrieve your electronic income tax deduction characteristics due to the blocking, it is obliged to tax your wages according to tax class VI.

The block takes effect at the earliest from the day of submission by the clerk in the tax office; a retroactive blocking is not possible.

The blocking is valid until you apply to the tax office of your place of residence to lift the block (see further information).
 

Depends on the workload of the responsible tax office.

Please contact your local tax office.

The blocking of the ELStAM or its activation must be applied for in writing on the officially prescribed form at the responsible tax office (see further information).

If you would like to exercise your right to block the employer's call-up, inform your responsible tax office on the officially prescribed form (see further information).

If you want to have the blocked employer call activated again, inform your responsible tax office on the officially prescribed form (see further information).

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

You can find the legal basis on the Internet on the website of the Federal Ministry of Justice

https://www.gesetze-im-internet.de/estg/

Free and Hanseatic City of Hamburg
Tax Authority - Tax Administration -

The text was automatically translated based on the German content.

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