Tax class
November 25, 2014 | 30,00 EUR | answered by Anton Pernitschka
Good morning. Here is my question: I have been living separately since 2013 and probably should have changed my tax class to class 1 at the beginning of this year. I have not done that yet.
Last week I received a letter from the tax office with my data, and since January 2014 I have been listed as class 1, but my employer still has me listed as class 3. What should I do now?
Dear inquirer,
As part of an initial consultation and considering the regulations of this forum, I would like to answer your question.
In 2013, the electronic income tax card was introduced; the process is called "Electronic Payroll Tax Deduction Features (ELStAM)". This new process replaces the previous paper form.
Your employer will use ELStAM at the latest with the payroll for December 2013. The communication between the employer and the tax office is done through the employer's accounting software or directly through the ELSTER portal.
The employer must access an electronic list monthly, where all employee-related changes in income tax can be read. If the employer forgets to access this data, they will be warned by the tax office. Employees can also view the saved income tax deduction features in the ELSTER portal.
Since 2010, the tax office is responsible for changes to the income tax card and the registration of important income tax features (ELStAM). This includes, for example, changing from tax class 3 to tax class 1.
From your description, it appears that your personal circumstances are known to the tax office, as you have been listed as tax class 1 since January 2014. It can be assumed that this information is included in ELStAM. Perhaps this information comes from your separated partner.
Based on the above criteria, your employer is required to access these income tax-related changes in the ELSTER portal. In your case, it is advisable to inform your employer about the change in tax class to avoid a possible high income tax repayment.
The response was based on your description of the situation. Missing or incorrect information about the actual circumstances can affect the legal outcome.
Best regards,
Anton Pernitschka
Tax consultant
