Child allowance; application for a change

The number of child allowances is part of the electronic wage tax deduction characteristics (ELStAM). If you want to change it, you must apply to your tax office.

Parents receive tax relief either through child benefit or through tax allowances. When you submit your income tax return, the tax office will check which is more favorable for you.

The allowances for children affect the amount of the solidarity surcharge and church tax. So that the employer can calculate these deductions correctly, the number of child allowances is created as electronic wage tax deduction characteristics (ELStAM).

Children who have not yet reached the age of 18 are generally automatically taken into account in the ELStAM after the registration data has been transmitted.

If a child allowance is to be created in the ELStAM for a child who is not registered in your home, you must apply for this once.

For children who have already reached the age of 18, the number of child allowances will be calculated by the tax office upon application and if the relevant requirements are met.

If the number of child allowances differs from the actual circumstances in your favor, you must have the ELStAM changed by your tax office.

You must submit the application for the current calendar year by November 30.

• for child under 18 years of age: Birth certificate of the child
• if the child is over 18 years of age: Proof of initial education