Electronic payroll tax deduction characteristics Change in the event of separation Unfortunately this specification of service has not yet been completely translated.

Should spouses or civil partners leave permanently during the year, the tax brackets will in principle remain in place until the end of this year as they are formed as electronic payroll tax deductions (ELStAM) or shown on official documents for the deduction of payroll tax. However, on a joint request, you can switch from the tax class combination III/V to IV/IV (with a factor if applicable) or vice versa even if you have changed the tax brackets in the course of this calendar year. In the year following the permanent separation, the (former) spouses or civil partners are treated as single persons for tax purposes (tax class I; single parent with child and entitled to the relief amount for single parents: tax class II). If the spouse sat in the event of divorce or the civil partners in the event of the termination of the civil partnership at the beginning of the divorce/repeal year, the same applies.

Identity card or passport informal application with personal data, identification number and tax number Form "Declaration on permanent separation life" if applicable: divorce certificate or life partnership certificate (if not yet automatically transmitted)


Related Links

  • Formulare: Erklärung zum dauernden Getrenntleben
  • Schriftformerfordernis: Ja
  • Persönliches Erscheinen nötig: Nein

Preconditions
permanently separated couples or registered partners Divorce of spouses Abolition of registered civil partnership

Hints
If you still have tax class IV or III or V, even though the permanent separation (or divorce or cancellation of the civil partnership) took place in the previous year, you must have it changed immediately.

Für die Berücksichtigung der korrekten Steuerklasse müssen Sie Ihr zuständiges Finanzamt über eine dauernde Trennung, Scheidung oder Aufhebung der Lebenspartnerschaft auf amtlich vorgeschriebenem Vordruck unverzüglich informieren (s. weiterführende Informationen).


Hinweis:
Für die Erklärung ist die Unterschrift eines Ehegatten/Lebenspartners ausreichend.


Responsible for the content
Lower Saxony Ministry of Finance

Last update or date of publication
19.03.2021