Change tax class after resumption of marital or civil partnership
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Wenn Sie von Ihrem Ehegatten/Lebenspartnerin bzw. Lebenspartner nicht mehr dauernd getrennt leben, steht Ihnen wieder die Steuerklassenkombination III/V, IV/IV oder IV/IV mit Faktor zu.
If you and your spouse or life partner resume the marital / civil partnership after a permanent separation, you are again entitled to the family-friendly tax classes III / V, IV / IV or IV / IV with factor.

The family-friendly tax bracket can then already be taken into account in the wage tax deduction procedure. It will be taken into account at the beginning of the month in which the separation ended.

If tax class II was taken into account for you and / or your permanently separated spouse / partner while living separately, this does not apply when the family-friendly tax classes are assigned.

Form 'Declaration on the resumption of the marriage/life partnership' with tax identification number and signature of both spouses/life partners.

Note: If the application form is signed by both spouses/partners, only one spouse/partner needs to be present when applying in person.

You also have the option of creating and sending the application via ELSTER.


Resumption of the marital / civil partnership of spouses / civil partners after permanent separation.


  • 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)
For the notification of the end of the separation and the corresponding change in the tax class, please contact the responsible tax office or use the corresponding application from the online tax office ELSTER.
  • Fill out the officially prescribed form immediately and submit it to your responsible tax office.
  • The family-friendly tax classes are then already taken into account in the wage tax deduction procedure.

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