Tax office Hamburg-Oberalster

Apply for a change of tax class after the death of a partner

Has your spouse or partner passed away? Find out how to change your tax bracket here.

Use Online-Service

ELSTER (electronic tax return)

Detailed description

If your spouse or registered partner dies, your tax bracket will change automatically. You may also be placed in a less favorable tax bracket (for example, tax bracket I).



From the first day of the month following the death, you will be classified in tax class III. Automatic classification in tax class III does not occur if you were permanently separated at the time of death.



You will remain in tax class III for the entire following year.


From the second calendar year after the death, you will automatically be classified in tax class I.



If you are raising a child alone and are entitled to the single parent tax credit, tax class II may be financially more advantageous for you. You can apply for tax class II. The single parent tax credit will then be taken into account in the payroll tax deduction process.

 

Information

Prerequisites

You will automatically be classified in tax class III if you and your deceased spouse or partner were permanently separated at the time of death.



If you are raising a child alone and are entitled to the tax relief for single parents, you can apply for classification in tax class II.

Documents required

If you wish to apply for classification in tax class II:

  • Application for income tax reduction

You do not need any documents for automatic classification into tax class III and later into tax class I.

Please note

  • As a citizen of Hamburg, you can contact your local tax office if you have any questions about ELStAM matters.
  • If you have questions about personal data in the residents' registration office or would like to have it changed (for example in case of death, marriage or birth), please contact the district offices.

Deadlines

no

Procedure

They will be automatically classified by the responsible authority into tax class III and later into tax class II.



Under certain circumstances, you may be able to apply for classification in tax class II.

  • You can find the application form in the Federal Finance Administration's form management system under "Tax Forms" and then "Wage Tax (Employees)". (see links)
  • You select the appropriate application form "Application for income tax reduction" with the attachment "Children" for the respective year.
  • You fill out the application and send it, signed and with the required documents, to the responsible authority.
  • The responsible authority will review your application and documents. If necessary, they will request further documents or information from you.
  • The responsible authority will check the requirements and decide on your application.
  • You will receive a notification.

Processing time

The processing time depends on the individual case.

Fees

no

Legal remedies

If your application for classification in tax class II is rejected: Appeal

Legal basis

Section 38b of the Income Tax Act (EStG)


https://www.gesetze-im-internet.de/estg/__38b.html

Related services

Links on the Internet

Address and contact information

Tax office Hamburg-Oberalster

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

Mailbox available. Oberalster tax office (Postfach 10 22 48, 20015 Hamburg); Tax Office East (Postfach 10 10 23, 20007 Hamburg). The first time the day is emptied, the date of the previous working day (Saturday not working day) is noted on the letter as receipt.

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Keywords: Death of a spouse Change of tax class for widowed spouses Tax class 3 in the event of the death of the spouse ELStAM Widowed Widowing splitting Mercy Splitting Life partner death ELStAM, employee, change after the death of a spouse or partner

Last updated: 14.12.2025