Change tax class in the case of separated spouses or life partners
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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 assignment of tax classes III / V, IV / IV, IV / IV with a factor, it is a prerequisite that you and your spouse / partner on 1.1. not living separately throughout the year.

A permanent separated life is to be assumed if the living 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 one year, the previous tax brackets still apply to the current year.
  • In the year of separation, 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 spouse / partner will be assigned to tax class I. Your employer will automatically be notified of the changed tax class.
  • Do you 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 terminated:
  • Did you and your spouse / partner already on 1.1. In principle, there are no changes in the tax class if you have been permanently separated in the year of the divorce / termination year. You will remain in tax class I or, if the requirements are met, tax class II.
  • Did you and your spouse / partner on 1.1. In the year of divorce or annulment, if you have not been permanently separated, the previous tax brackets still apply to the year of 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 ex-spouse / partner will be assigned to tax class I. Your employer will automatically be notified of the changed tax class.
    • Do you live with your child from 1.1. of the following year in a household, you can generally also apply for tax class II.
Form 'Declaration of permanent separation' with tax identification number and signature.


The application only needs to be signed by a spouse or partner.

Preconditions

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

Hints

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

Related Links

  • Application for income tax reduction 2021
  • ELStAM, employee, change after resumption of marriage or civil partnership
In order to take into account the correct tax class, you must inform your responsible tax office immediately about a permanent separation, divorce or dissolution of the civil partnership on an officially prescribed form.

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