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Certificate for wage tax deduction Issued in the event of incorrect reporting data
As a rule, your employer will deduct income tax for you on the basis of the electronic income tax deduction characteristics (ELStAM). In some cases, however, it is not possible to retrieve the ELStAM, e.g. because reporting data is incorrect.
The responsible tax office will then issue you with a "certificate for wage tax deduction" on request, which can be used as a substitute by your employer as a basis for wage tax deduction (so-called substitute certificate). If your employer does not have such a certificate, they must deduct income tax according to tax class VI.
- If the employer is unable to retrieve the electronic wage tax deduction features (ELStAM) due to incorrect reporting data, the wage tax deduction can be carried out on the basis of a "certificate for wage tax deduction" (so-called substitute certificate).
- This is issued by the responsible tax office upon request.
- The tax office can issue a certificate for wage tax deduction if it is not possible to retrieve the electronic wage tax deduction data (ELStAM).
Retrieval of the electronic wage tax deduction features (ELStAM) by the employer is not possible.
None
Form: "Application for the issue of a certificate for wage tax deduction 20__"
There is no online procedure for this.
- Application for a certificate for income tax deduction 20__
Remark: Forms center > Company > Tax forms for income tax (employees)
Responsibility lies with the tax office responsible for your place of residence
You can find the tax office responsible for your place of residence using the tax office search.
The text was automatically translated based on the German content.
- If the employer is unable to retrieve the electronic wage tax deduction features (ELStAM) due to incorrect reporting data, the wage tax deduction can be carried out on the basis of a "certificate for wage tax deduction" (so-called substitute certificate).
- This is issued by the responsible tax office upon request.
- The tax office can issue a certificate for wage tax deduction if it is not possible to retrieve the electronic wage tax deduction data (ELStAM).
Retrieval of the electronic wage tax deduction features (ELStAM) by the employer is not possible.
None
Form: "Application for the issue of a certificate for wage tax deduction 20__"
There is no online procedure for this.
- Application for a certificate for income tax deduction 20__
Remark: Forms center > Company > Tax forms for income tax (employees)
Responsibility lies with the tax office responsible for your place of residence
You can find the tax office responsible for your place of residence using the tax office search.
The text was automatically translated based on the German content.