Change tax bracket after resumption of marital or civil partnership Unfortunately this specification of service has not yet been completely translated.

If you no longer live permanently separated from your spouse or partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.

If you and your spouse 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 class can then already be taken into account in the income tax deduction procedure. It is taken into account at the beginning of the month in which the separation was terminated.

If tax class II has been taken into account for you and/or your permanently separated spouse/partner during the separated life, this does not apply with the assignment of the family-friendly tax classes.
 

Completed form Declaration of resumption of marital/civil partnership.

Forms/online services available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance necessary: No

The forms can be accessed on the form center of the Federal Ministry of Finance https://www.formulare-bfinv.de/. Since 1 October 2021, the declaration on the resumption of marital/civil partnership can also be transmitted electronically to Mein ELSTER at: https://www.elster.de/eportal/formulare-leistungen/alleformulare/elevwiederaufnahmeehe. A ELSTER certificate is required.

Preconditions

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

Section 39e(6) of the Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__39.html

For the notification of the termination of the separate life and the corresponding change of the tax class, please contact the responsible tax office

  • Fill in the officially required form immediately and submit it to your responsible tax office.
  • The family-friendly tax classes are then already taken into account in the income tax deduction procedure.

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Last update or date of publication
06.12.2021