Understanding tunneling from an atomically sharp tip to a metallic surface requires to account for interactions on a nanoscopic scale. Inelastic tunneling of electrons generates emission of photons, whose energies intuitively should be limited by the applied bias voltage. However, experiments [Phys. Rev. Lett. 102, 057401 (2009)] indicate that more complex processes involving the interaction of electrons with plasmon polaritons lead to photon emission characterized by over-bias energies. We propose a model of this observation in analogy to the dynamical Coulomb blockade, originally developed for treating the electronic environment in mesoscopic circuits. We explain the experimental finding quantitatively by the correlated tunneling of two electrons interacting with an LRC circuit modeling the local plasmon-polariton mode. To explain the over-bias emission, the non-Gaussian statistics of the tunneling dynamics of the electrons is essential.PACS numbers: 73.23. Hk, 73.20.Mf, 68.37.Ef, 72.70.+m Light emission of electrons tunneling from a scanning tunneling microscope (STM) to a metallic surface has already been studied for many years [1]. The basic mechanism leading to light emission has been identified as the interaction of the tunneling electrons with a localized surface plasmon-polariton (SPP) mode [2]. Considering such a mechanism in a simple picture shows that the emitted light spectrum is limited in frequency by the bias voltage according to ω < eV . This is a simple consequence of the presence of Fermi seas in the electronic leads, which prohibits inelastic tunneling transitions with higher energy exchange due to the Pauli principle. The SPP resonance, which is finally responsible for the photon emission, acts as a frequency filter and hence the measured spectrum is essentially the SPP resonance cut off at a frequency eV / . This picture has been confirmed in numerous experimental [3] and theoretical [4] studies. However, a closer look at some experiments [5][6][7] reveals the unexpected feature that, in addition, light with energy ω > eV is emitted that shows a spectrum which is also reminiscent of the SPP modes. Using energy considerations, such a process can be attributed to two simultaneously tunneling electrons providing enough energy to explain the observation of over-bias emission. However, why the electrons tunnel in a correlated manner remains speculative. A possible explanation is a hot electron distribution created by an effective electron-electron interaction [8,9], which however has been not experimentally tested yet.In this Letter, we will develop an alternative approach based on the idea that on a short time scale multielectron coherent processes appear at a tunnel junction. In a coherent two-electron tunneling process where each electron gives contributes an energy eV an excitation of an overbias plasmon resonance via a virtual state can be created. The SPP mode finally leads to the over-bias light in a standard emission process. Essentially in our model the coupled electron-SPP system h...