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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.
Online services & Forms
Online services
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ELSTER - Ihr Online-Finanzamt
ELSTER - your online tax office bundles the online services of the tax authorities. Here you can create and submit tax returns and tax registrations via the Internet.
Forms
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Antrag auf Lohnsteuer-Ermäßigung 2025
This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
Responsible for you
For contact details of the responsible authoritiy and local valid information select under "Select location" a location.
Procedure details
Description
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.
Required documents
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for child under 18 years of age: Birth certificate of the child
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if the child is over 18 years of age: Proof of initial education
Deadlines
You must submit the application for the current calendar year by November 30.
Legal bases
Appeal
Objection
Related issues
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Electronic wage tax deduction features; release and blocking
The features relevant for the wage tax deduction procedure are made available to employers for electronic retrieval. You can release or block these features for certain employers.
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Allowance for care and education or training; applicationThe allowance for childcare and education or training needs is deducted from income when income tax is assessed.
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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 income tax deduction features (ELStAM).
Status: 15.07.2025
Editorially responsible for prodecure description: Bayerisches Staatsministerium der Finanzen und für Heimat
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