Tax office Hamburg-Am Tierpark

Change tax class after resumption of marital or civil partnership

If you are no longer permanently separated from your spouse or registered partner, you can find out how to apply for the tax class combination III/V, IV/IV, or IV/IV with a factor here.

Use Online-Service

ELSTER (electronic tax return)

Detailed description

If you and your spouse or civil partner resume your marital or civil partnership after a period of separation, you can apply for the family-friendly tax classes III/V, IV/IV or IV/IV with factor.



The family-friendly tax bracket can then be taken into account during the payroll tax deduction process.



If you and/or your permanently separated spouse/partner were assigned tax class II during the period of separation, this will no longer apply when family-friendly tax classes are assigned.

 

Information

Prerequisites

They resume their marital or civil partnership after a permanent separation.

Documents required

  • Form 'Declaration for the resumption of marital/civil partnership' with tax identification number and signature of both spouses/civil partners.

Please note

  • For ELStAM matters, you can contact any regional tax office in Hamburg.
  • To change your personal data in the residents' register (for example, marriage or birth), please contact the registration offices.
  • If both partners have signed the form, only one spouse or life partner needs to be present for a personal application.

Deadlines

The family-friendly tax class will take effect from the beginning of the month in which you ended the separation.

Procedure

  • You inform the relevant authority, along with the required documents, that you are no longer permanently separated.
  • You can use the corresponding form from the online tax office "ELSTER" for this purpose.
  • You should fill out the form immediately and submit it to the relevant authority.
  • The responsible authority will review your notification and documents. If necessary, they will request further documents or information from you.
  • Your new tax classes will be taken into account in the payroll tax deduction procedure.

Processing time

The application will be processed as soon as possible.

Fees

no

Legal remedies

objection

Legal basis

Section 39e of the Income Tax Act (EStG)


www.gesetze-im-internet.de/estg/__39e.html

Links on the Internet

Address and contact information

Tax office Hamburg-Am Tierpark

Mon - Tue 8 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m., closed on Wednesdays and Fridays

Postfach, 22520 Hamburg. Briefkasten vorhanden. Bei der ersten Leerung des Tages wird als Eingang das Datum des vorherigen Werktages (Samstag kein Werktag) auf den Schreiben vermerkt.

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Keywords: Termination of life apart ELStAM Joint management of life and household Ending the separation Marriage resumption ELStAM, employee, change after resumption of marriage or civil partnership after separation

Last updated: 21.01.2026