Permanent separation of spouses and life partners leads to a change in the tax class
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Wenn Sie von Ihrer Ehegattin bzw. Ihrem Ehegatten / Ihrer Lebenspartnerin bzw. Ihrem Lebenspartner dauernd getrennt leben, kann im Jahr nach der Trennung nicht mehr die familiengerechte Steuerklassenkombination (III/V; IV/IV; IV/IV mit Faktor) berücksichtigt werden.
For the allocation of tax classes III/V, IV/IV, IV/IV with a factor, it is a prerequisite that you and your spouse or your spouse/life partner on 1.1. of the year do not live permanently apart.

A permanent separation is to be assumed if the life and economic community belonging to the marriage/life 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 brackets 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 or partner will be placed in tax class I. Your employer will be informed of the changed tax class automatically.
  • Live with your child from 1.1. of the following year in a household, you can – if the other requirements are met – also apply for tax class II.

If your marriage is divorced/your civil partnership is dissolved, the following applies:
  • Did you and your spouse or partner already on 1.1. lived separately during the divorce/year of annulment, there are basically no changes in the tax class. You remain assigned to tax class I or, if the requirements are met, to tax class II.
  • Did you and your spouse or your spouse/life partner on 1.1. the year of the divorce or the year of annulment, the previous tax brackets still apply in principle for the year of the divorce/annulment of the civil partnership.
    • It is only possible to change tax class from tax class III to V or vice versa or to IV/IV.
    • Only from 1.1. of the following year, you and your former spouse or your spouse/life partner will be classified in tax class I. Your employer will be informed of the changed tax class automatically.
    • Live with your child from 1.1. of the following year in a household, you can also apply for tax class II.
Submit the form "Declaration on permanent separation" with tax identification number and signature or application with ELSTER.


The application only needs to be signed by one of the parties concerned.

Preconditions

Permanent separation of spouses / civil partners or divorce / dissolution of marriage / civil partnership.

Hints

  • For ELStAM matters, you can contact any regional tax office in Hamburg.
  • The registration offices are responsible for changing the civil status data in the registration register (e.g. marriage, birth).
Section 39 paragraph 5 of the Income Tax Act (EStG)
§ 39e Income Tax Act (EStG)

Related Links

  • Application for wage tax reduction 2022
  • ELStAM, employee, change after resumption of marriage or civil partnership
In order for the correct tax class to be taken into account, you must inform your responsible tax office immediately of a permanent separation, divorce or annulment of the civil partnership on the officially prescribed form.
For this you can use the corresponding application of the online tax office ELSTER.

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