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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.

Online services & Forms

Online services

  • ELSTER – Ihr Online-Finanzamt
    ELSTER stands for "electronic tax return" and enables barrier-free, seamless and secure electronic transmission of all tax data between citizens, tax consultants, companies, local authorities, associations, tax authorities and other institutions.

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Procedure details

Your current electronic wage tax characteristics (ELStAM) are shown in every payslip.

ELStAM data includes the following information, for example:

  • Tax class,
  • religious affiliation,
  • number of child allowances and
  • exemptions and allowances.

Your employer is responsible for registering and deregistering you at the start or end of your employment relationship. The same applies to the retrieval of ELStAM in order to carry out the wage tax deduction.

You can view your ELStAM data and your employer's retrievals electronically at any time via the online tax office "My ELSTER". Alternatively, you can request a written notification from your competent office.
You can also request that

  • ELStAM no longer be created for you in future or
  • the ELStAM be blocked or activated for certain employers.

Only the relevant tax and registration offices can make changes to the entries.

  • Required document/s
    • For written notification: form "Applications for the electronic wage tax deduction features - ELStAM"

If you want to view your income tax deduction details, you can do this electronically as follows:

  • Visit "ELSTER - Ihr Online-Finanzamt" on the Internet.
  • Log in with your access data and your personal security procedure.
  • Once you are logged in, click on "Forms & services" in the navigation menu and select "Information on the electronic income tax card (ELStAM)".
  • You will be shown a brief information message and if you click on "Next page", you can send the electronic form.
  • You will receive a notification in "My inbox" when the list of your income tax deduction details has been completed.

Alternatively, you can request to view the ELStAM in writing:

  • Visit the Federal Finance Administration's "Form Management System (FMS)" website.
  • Download the PDF form "Applications for electronic wage tax deduction features - ELStAM" and fill it out.
  • Print out the completed document, sign it and send it to the relevant tax office.
  • You will receive written information about your income tax deduction details.

There are no costs.

There is no deadline.

It usually takes a few days to process your request.

  • 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.

  • 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).

Status: 23.02.2025
Editorially responsible for prodecure description: Bundesministerium der Finanzen + Bundesministerium der Finanzen
Source: Federal Portal
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