Build German ELStAM Employer Registration (An-/Abmeldung — ELSTER XML)

Skill: Convert employee identifiers into an ELStAM employer registration

Region: Germany (Deutschland) Category: Social security / Payroll Does: Takes employee identifiers and assembles the ELStAM An-/Abmeldung (registration/deregistration for electronic wage-tax deduction features) as the ELSTER XML transmitted via ERiC to the Finanzverwaltung's ELStAM database, so the employer can retrieve each employee's electronic Lohnsteuerabzugsmerkmale. Spec: Finanzamt / ELSTER — ELStAM-Verfahren (ELSTER/ERiC, current version)

ELStAM is the procedure by which an employer registers a new employee (Anmeldung) or deregisters a leaver (Abmeldung) to obtain or stop the electronic wage-tax deduction features (tax class / Steuerklasse, child allowances / Kinderfreibeträge, church-tax attribute, factor). It is filed per employment event (start/end/change of main–secondary employer), and the database returns monthly change lists (Änderungslisten). Element names below follow the form and not a verbatim XSD.

When this applies

• An employer (or its payroll service) registers an employee at the start of employment to pull the correct Steuerklasse and allowances for Lohnsteuer calculation.
• Deregistration is sent when employment ends or when switching the main/secondary employer flag (Hauptarbeitsverhältnis / Nebenarbeitsverhältnis).
• Re-registration or correction is sent on relevant master-data changes (e.g. a changed reference date or duplicate-registration resolution).

Structure (FORM → XML)

header        employer Steuernummer, transmission/Datenübermittler data, processing month
per employee:
   IdNr (steuerliche Identifikationsnummer, 11 digits) + date of birth
   employment start date (Beschäftigungsbeginn)
   main vs. secondary employer flag (Haupt-/Nebenarbeitgeber)
   action: Anmeldung / Abmeldung / re-registration
   reference date (Referenzdatum Arbeitgeber)
returned by ELStAM database (separate response/Änderungsliste):
   Steuerklasse, Faktor, Kinderfreibeträge, Kirchensteuermerkmal, Gültigkeit

Data rules

• Each employee is keyed by steuerliche Identifikationsnummer (IdNr, 11 digits) plus date of birth; the IdNr must validate (check-digit) and match the person, or the registration is rejected.
• The employer is identified by its Steuernummer; transmissions go through ELSTER/ERiC with the registered Datenübermittler.
• Set the Haupt-/Nebenarbeitsverhältnis flag correctly: a wrong main/secondary flag pulls the wrong Steuerklasse (Steuerklasse VI applies to a secondary employment without ELStAM).
• The Referenzdatum controls from which date features are valid; an Anmeldung returns the current features and enrolls the employer for monthly change lists until an Abmeldung is sent.
• Until valid ELStAM are retrieved, apply the fallback rules (e.g. Steuerklasse VI) per the Lohnsteuer guidance; this feeds the Lohnsteuer-Anmeldung skill.

Worked example (outline)

Employer Steuernummer 27/123/45678, processing month 2026-01
Anmeldung:
   IdNr 12345678901, DOB 1990-04-12, start 2026-01-01, Hauptarbeitgeber
Abmeldung:
   IdNr 98765432100, end 2025-12-31, Hauptarbeitgeber
ELStAM response → IdNr 12345678901: Steuerklasse III, 0,5 Kinderfreibetrag, no church tax

Transmitted as the ELStAM An-/Abmeldung via ELSTER/ERiC; retrieved features feed the monthly Lohnsteuer calculation.

Validation checklist

• Employer Steuernummer and Datenübermittler correct; processing month set
• Each employee IdNr (11 digits) and date of birth valid and matching
• Correct action (Anmeldung / Abmeldung / re-registration) per employment event
• Haupt-/Nebenarbeitgeber flag correct; Referenzdatum set
• Fallback (Steuerklasse VI) applied until valid ELStAM retrieved
• Retrieved features (Steuerklasse, Freibeträge, Kirchensteuer) feed the Lohnsteuer-Anmeldung
• Transmitted via ELSTER/ERiC to the ELStAM database

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, rounding, and deadline against current authority (elster.de / bmf.bund.de) guidance before use.