ELStAM introduction letter

Now that the necessary legislative changes have belatedly come into force, the Federal Ministry of Finance has published the final version of the ELStAM introduction letter.

The Federal Ministry of Finance has now published the letter with the procedural principles for the ELStAM introduction. In it, the Federal Ministry of Finance explains on 15 pages which rules employers and employees must observe in the 2013 changeover year. A draft version of the letter had already been available since the end of 2012, but because the necessary amendments to the law to which the letter refers did not come into force until June, the final version could not yet be published. Now the rules are also binding for the tax authorities, which have already adhered to the principles in the draft version.