The tax authorities will only accept data transmissions without a certificate until August 31, 2013.

Because ELStAM registrations by employees are currently rejected under certain circumstances, the Federal Ministry of Finance explains how to proceed in these cases.

To make it easier for employers to switch to ELStAM, the tax authorities have now published brochures and videos with step-by-step instructions.

This year, employers must switch payroll tax deduction to the ELStAM procedure, but can continue to use the paper procedure until the changeover.

The electronic wage tax card has various implications for employees, particularly with regard to allowances.

Only the increase in the tax-free subsistence minimum as of January 1, 2013 has already been decided. Parliament will have to deal with all the other changes to tax law planned for the turn of the year again in the new year.

Changes at the turn of the year and regular deadlines mean action is needed before Christmas.

Since November 1, 2012, employers have been able to start converting to the electronic income tax card (ELStAM) - or take their time until the end of 2013.

As of 2013, a digital certificate is mandatory for the electronic transmission of wage tax returns and advance VAT returns.

For the first time, the Federal Ministry of Finance provides a binding explanation of the requirements for deducting input tax from electronic invoices without a qualified signature.