Detailed description
- Tax class (if applicable, factor for tax class IV),
- Church tax characteristic (possibly church tax characteristic of the spouse / partner),
- Number of child allowances,
- Income tax allowance and additional amount.
In the electronic process, this information is stored in a database at the Federal Central Tax Office (ELStAM database) and can be called up by the employer.
- In principle, only the electronically stored data (ELStAM) are binding for the employer.
- If this data changes (e.g. when changing the tax class), this is indicated by a change list.
- This is made available to the employer electronically at the beginning of each month (see also service 'ELStAM - General information: ELStAM procedure').