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Source: BUS Sachsen-Anhalt (Linie6PLus)

Block electronic income tax deduction characteristics (ELStAM)

Description

==References====External links== Your current employer is entitled (and obliged) to retrieve the electronic payroll 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 payroll tax deduction characteristics. This also applies if the employment relationship still exists.

You can contact your responsible tax office (see further information)
• Name the employer who is allowed to retrieve your electronic income tax deduction characteristics (positive list),
• name an employer who is not allowed to retrieve the electronic income tax deduction characteristics (negative list),
• have the provision of electronic income tax deduction features 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 salary according to tax class VI.

The block takes effect at the earliest from the day of entry by the administrative office; a retroactive blocking is not possible.

The blocking is valid until you apply for the blocking to be lifted at the tax office of residence (see further information).
 

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

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

Please contact your responsible tax office.

Depends on the workload of the responsible tax office.

§ 39e paragraph 6 Income Tax Act (EStG)

You can find the legal basis on the Website of the Federal Ministry of Justice

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

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).

The text was automatically translated based on the German content.

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

No authority found