ELStAM, employees, tax brackets for registered civil partnerships

Documents required

Form 'Application for tax class change for spouses and civil partners' with tax identification number and signature of both civil partners. This can be submitted as follows:

• In writing (by letter) with a civil partnership certificate (a copy is sufficient)
• In person: with civil partnership certificate (original) and identity paper
• By proxy: with civil partnership certificate (original), identity paper of the proxy and written power of attorney.

Note: If the application form is signed by both partners, only one partner needs to be present for a personal application.

Please note

• The tax office is responsible for changes and entries in the ELStAM database.
• Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters.
• The registration offices are still responsible for changing the civil status data in the population register.

Fees

No

Legal basis

Section 2 (8) and Section 38b of the Income Tax Act (EStG)