Since 1 October 2024, employees have been able to applyelectronically on My ELSTER(https://www.elster.de/) or at their local tax office for allowances for the 2025 wage tax deduction (for example, as a commuter or for adult children).
The allowances can be applied for a period of up to two calendar years, i.e. either only for the 2025 wage tax deduction or also for the 2026 wage tax deduction. Allowances already applied for in the 2024 reduction procedure for two years are still valid for the 2025 wage tax deduction. If the circumstances have not changed significantly compared to the previous year, a simplified extension of the allowances is possible.
Lump sums for people with disabilities and for surviving dependants are taken into account as allowances for their entire period of validity and therefore do not have to be reapplied for each year.
You can also retrieve the saved allowances and all other electronic wage tax deduction data (ELStAM) at any time in My ELSTER.
In addition to the "Application for income tax reduction and income tax deduction features" (main form), the following attachments are available in the "Employee income tax" section:
The following previously separate forms will no longer be required in future:
All forms are also available at https://www.formulare-bfinv.de/. Further information can be found in the "Information sheet on tax class selection" and in the "Small guide for income tax payers".
