Im Jahre 2013 wurde die altbekannte Lohnsteuerkarte auf Pappe ersetzt durch die Elektronischen LohnSteuerAbzugsMerkmale (ELStAM). Nun sind Lohnsteuerklasse, Zahl der Kinderfreibeträge, Religionszugehörigkeit, Lohnsteuerfreibetrag, Behindertenpauschbetrag in einer Zentraldatei gespeichert, auf die der Arbeitgeber zugreifen kann. Hier erfahren Sie, wie Sie als Arbeitnehmer davon betroffen sind und auf was Sie achten müssen.

1. Was ist die elektronische Lohnsteuerkarte?

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So funktioniert das ELStAM-Verfahren

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Änderungen der ELStAM

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2. Freibeträge neu beantragen!

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3. Fehlerhafte Eintragungen korrigieren lassen!

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4. Kulanzregelung für das Jahr 2013

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5. Antrag auf Steuerklassenwechsel bei Eheleuten

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Wie die Steuerklassen bei Eheleuten gebildet werden

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6. Härtefallregelung: Antrag auf Nichtteilnahme am ELStAM-Verfahren

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