As an employed person who receives wages from several employment relationships at the same time, you can determine an allowance for the employment relationship with tax class VI and have it created as ELStAM if no wage tax is yet due for the expected annual wage from the first employment relationship after extrapolation.
For the first employment relationship (tax classes I to V), an additional amount is determined in the same amount and formed as ELStAM, which may be offset against an allowance already determined or yet to be determined and formed as ELStAM.
If you want to avoid having to pay income tax on the wages from the first employment relationship as a result of the corresponding additional amount, you should limit the tax-free amount to the difference between the wages from the first employment relationship and the amount for which income tax would be due for the first time taking into account the relevant tax class for this employment relationship.
Use the form "Application for wage tax reduction and for wage tax deduction characteristics". You will need the main form attachment and the simplified application / other attachment. You can submit the application to the tax office via the online portal "My Elster". Registration is required for electronic transmission. To do this, you must register once with Elster. The registration process can take up to two weeks.