Electronic payroll tax deduction characteristics Change of the tax class of registered civil partnerships Unfortunately this specification of service has not yet been completely translated.

When changing the tax brackets of registered civil partners who live permanently separately, the same rules apply as for spouses.

  • application form signed by both life partners

Additional documents may be required. Please contact the appropriate body.

Preconditions

  • registered, non-permanently separated life partners living in the country

Related Links

  • § 2 Absatz 8 Einkommensteuergesetz (EStG)
  • § 38b Einkommensteuergesetz (EStG)
  • § 39 Einkommensteuergesetz (EStG)
  • § 39f Einkommensteuergesetz (EStG)

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Last update or date of publication
22.03.2016