Permanent separation of spouses and life partners leads to a change in the tax class
If you live permanently separated from your spouse/partner, the family-friendly tax class combination (III/V; IV/IV; IV/IV with factor) can no longer be taken into account in the year after the separation.
Important notes
Prerequisites
Permanent separation of spouses / civil partners or divorce / dissolution of marriage / civil partnership.
Documents required
Submit the form "Declaration on permanent separation" with tax identification number and signature or application with ELSTER.
The application only needs to be signed by one of the parties concerned.
Please note
- For ELStAM matters, you can contact any regional tax office in Hamburg.
- The registration offices are responsible for changing the civil status data in the registration register (e.g. marriage, birth).
Deadlines
The notification must be made immediately on the officially prescribed form at the responsible tax office.
Procedure & Fees
Procedure
In order for the correct tax class to be taken into account, you must inform your responsible tax office immediately of a permanent separation, divorce or annulment of the civil partnership on the officially prescribed form.
For this you can use the corresponding application of the online tax office ELSTER.
Processing time
After you have submitted a corresponding request, it will be implemented immediately. The change in the wage tax deduction procedure can be accessed by the employer at the beginning of the calendar month following the application.
Fees
No
Legal notes
Legal remedies
objection
Legal basis
Section 39 paragraph 5 of the Income Tax Act (EStG)
§ 39e Income Tax Act (EStG)
Downloads & Links
Related services
Links on hamburg.de
Links on the Internet
Service description
For the allocation of tax classes III/V, IV/IV, IV/IV with a factor, it is a prerequisite that you and your spouse or your spouse/life partner on 1.1. of the year do not live permanently apart.
A permanent separation is to be assumed if the life and economic community belonging to the marriage/life partnership no longer exists in the long term according to the overall picture of the circumstances.
- If the separation takes place after 1.1. of a year, the previous tax brackets still apply for the current year.
- In the year of separation, only a change of tax class from tax class III to V or vice versa or to IV/IV is possible.
- Only from 1.1. of the following year, you and your spouse or partner will be placed in tax class I. Your employer will be informed of the changed tax class automatically.
- Live with your child from 1.1. of the following year in a household, you can – if the other requirements are met – also apply for tax class II.
If your marriage is divorced/your civil partnership is dissolved, the following applies:
- Did you and your spouse or partner already on 1.1. lived separately during the divorce/year of annulment, there are basically no changes in the tax class. You remain assigned to tax class I or, if the requirements are met, to tax class II.
- Did you and your spouse or your spouse/life partner on 1.1. the year of the divorce or the year of annulment, the previous tax brackets still apply in principle for the year of the divorce/annulment of the civil partnership.
- It is only possible to change tax class from tax class III to V or vice versa or to IV/IV.
- Only from 1.1. of the following year, you and your former spouse or your spouse/life partner will be classified in tax class I. Your employer will be informed of the changed tax class automatically.
- Live with your child from 1.1. of the following year in a household, you can also apply for tax class II.
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Keywords: Separate declaration of life Declaration about living apart divorce Change after divorce Live separately Change tax class after divorce ELStAM Permanent separation Constant living apart Annulment of the civil partnership ELStAM, employee, change after separation
Last updated: 27.03.2024