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 wage tax deduction features (ELStAM).

Description

Prerequisites

The allowable income-related expenses, special expenses and extraordinary expenses must exceed the application limit of EUR 600 in total.

Deadlines

The application can be submitted at the earliest on October 1 of the previous year for which the allowance is to apply. For consideration in the current calendar year, the application for income tax reduction must be received by the tax office by November 30 of the year.

The tax-free allowance can be applied for two years at once.

Forms

  • Form, Bavaria-wide: Antrag auf Lohnsteuer-Ermäßigung 2024
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

  • ELSTER - Ihr Online-Finanzamt

    ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.

Legal bases

Remedy

Objection

Links to more information

Status:15.11.2023

Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Bild zur Leistungsbeschreibung

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.