Permanent separation of spouses and life partners leads to a change in the tax class

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

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 remedies

objection

Legal basis

Section 39 paragraph 5 of the Income Tax Act (EStG)

§ 39e Income Tax Act (EStG)

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.