Hamburg-Eimsbüttel tax office
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
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.
Address and contact information
Address
Hamburg-Eimsbüttel tax office
Hugh-Greene-Weg 6 22529 Hamburg
Send email
Phone
Opening hours
Mon - Tue 8 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m., closed on Wednesdays and Fridays
Facility info
Accessible |
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.
Public transport
U2 / buses 181/22/281/391/392 Hagenbeck's zoo
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: 27.04.2024