Electronic income tax deduction characteristics change of address and personal data

Changes in data under registration law (e.B. marriage, birth of a child) must still be communicated to the responsible municipality (registry office or registration authority). These automatically send the changes to the Federal Central Tax Office (BZSt). If these changes have an impact on your electronic income tax deduction characteristics (ELStAM) (e.B change in tax class or child allowance), they will be made available to your employer electronically for retrieval.

Several weeks may pass before the changed ELStAM are taken into account in your payslip.

Your employer can then apply the changes retroactively and correct the payslips made in the meantime.