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Wage tax allowance; application
You can already save taxes when deducting income tax if you have expenses that are likely to be incurred in the calendar year recorded in advance as an allowance in the electronic income tax deduction features (ELStAM).
Online services & Forms
Online services
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ELSTER - Ihr Online-Finanzamt
ELSTER - your online tax office bundles the online services of the tax authorities. Here you can create and submit tax returns and tax registrations via the Internet.
Forms
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Antrag auf Lohnsteuer-Ermäßigung 2025
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
Responsible for you
Finanzamt Starnberg
Secure contact form
Street address
Schloßbergstr. 12
82319 Starnberg
Postal address
Schloßbergstr. 12
82319 Starnberg
Phone
Website
Opening hours
Standort im BayernAtlas
Route planner
Timetable for public transport
Procedure details
Description
By creating an allowance as a wage tax deduction feature, the wage tax that your employer must withhold from your wages is reduced. An allowance can be entered for the following expenses, for example:
- Income-related expenses from employment, insofar as they exceed 1,230 euros, e.g.
- Expenses for travel to work (so-called commuting allowance)
- Expenses for work equipment (e.g. specialist literature, tools or typical work clothing)
- Travel expenses on the occasion of a so-called external activity (insofar as these are not already reimbursed tax-free by the employer)
- Expenses for further professional training
- Additional expenses due to a double household management for professional reasons
- certain special expenses if they exceed the lump sum of 36 euros for single persons and 72 euros for spouses/life partners, e.g.
- Maintenance payments to the divorced / permanently separated spouse or partner
- Church tax paid (excluding church tax on flat-rate withholding tax)
- Expenses for your own first vocational training or first degree course
- Childcare costs
- Extraordinary expenses, e.g.
- Allowance for special needs for vocational training of an adult child
- Maintenance expenses for persons legally entitled to maintenance
- Lump sum for people with disabilities
- Lump sum for surviving dependants
- Losses from other types of income, e.g.
- Commercial, freelance or agricultural activity
- Losses from a rented property
Requirements
The allowable income-related expenses, special expenses and extraordinary expenses must exceed the application limit of EUR 600 in total.
Deadlines
The application can be submitted at the earliest on November 1 of the previous year for which the allowance is to apply. For consideration in the current calendar year, the application for income tax reduction must be received by the tax office by November 30 of the year.
The tax-free allowance can be applied for two years at once.
Legal bases
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§ 39a Einkommensteuergesetz (EStG)Freibetrag und Hinzurechnungsbetrag
Appeal
Objection
Related issues
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Electronic wage tax deduction features; inspection
The electronic wage tax characteristics used for wage tax deduction can be taken from your payslip and viewed in various ways.
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Electronic wage tax deduction features; release and blocking
The features relevant for the wage tax deduction procedure are made available to employers for electronic retrieval. You can release or block these features for certain employers.
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Child allowance; application for a change
The number of child allowances is part of the electronic wage tax deduction characteristics (ELStAM). If you want to change it, you must apply to your tax office.
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Tax return; provision of forms
The tax administration provides forms and instructions for completing tax returns and forms for other tax matters.
Status: 15.07.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium der Finanzen und für Heimat
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