For the assignment of tax classes III/V, IV/IV, IV/IV with factor, it is a prerequisite that you and your spouse/partner or partner Your partner does not live permanently apart on 1.1. of the year.

A permanent separation is to be assumed if the life and economic community belonging to the marriage/civil partnership no longer exists in the long term according to the overall picture of the circumstances.

• If the separation takes place after 1.1. of a year, the previous tax classes still apply for the current year.
• In the year of separation, only a change of tax class from tax class III to V or vice versa or to IV/IV is possible.
• Only from 1.1. of the following year you and your spouse/partner will be classified in tax class I. The changed tax class will be automatically communicated to your employer.
• If you live with your child in a household from 1.1. of the following year, you can also apply for tax class II - if the other conditions are met.

If your marriage is dissolved/your civil partnership is dissolved, the following applies:

• If you and your spouse/partner have already been permanently separated on 1 January of the year of divorce/annulment, there are basically no changes in the tax class. You remain assigned tax class I or, if the conditions are met, tax class II.
• If you and your spouse/partner have not yet been permanently separated on 1.1. of the year of divorce or annulment, the previous tax brackets still apply for the year of divorce/dissolution of the civil partnership.
• Only a change of tax class from tax class III to V or vice versa or to IV/IV is possible.
• Only from 1.1. of the following year you and your former spouse/partner will be classified in tax class I. The changed tax class will be automatically communicated to your employer.
• If you live with your child in a household from 1.1. of the following year, you can also apply for tax class II.