Branch in the customer center Bramfeld of the tax office Oberalster
ELStAM, employees, tax brackets for registered civil partnerships
The Federal Constitutional Court ruled on May 7, 2013 (Az .: 2 BvR 909/06 et al.) That the unequal treatment of registered civil partnerships and marriages in the case of spouse splitting is unconstitutional. The Income Tax Act has been changed accordingly...
The Federal Constitutional Court ruled on May 7, 2013 (Az .: 2 BvR 909/06 et al.) That the unequal treatment of registered civil partnerships and marriages in the case of spouse splitting is unconstitutional.
The Income Tax Act has been changed accordingly, so that registered partners can now opt for one of the tax class combinations III / V, IV / IV or IV / IV with a factor when deducting income tax. However, it is also possible to remain in tax class I.
Since the law introducing the right to marry for persons of the same sex (marriage opening law) came into force on October 1, 2017, same-sex couples can no longer enter into a civil partnership, but instead marry. Furthermore, since October 1st, 2017, it has been possible to convert a registered civil partnership into a marriage.
For further information on the possible tax classes and their combinations see links.
Important notes
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.
Procedure & Fees
Fees
No
Legal notes
Legal basis
Section 2 (8) and Section 38b of the Income Tax Act (EStG)
Downloads & Links
Forms and downloads
Related services
- Conversion of a civil partnership into a marriage
- ELStAM, employees, change of tax class for spouses and life partners
- ELStAM, general information on tax classes and combinations
Links on the Internet
Address and contact information
Address
Branch in the customer center Bramfeld of the tax office Oberalster
Herthastraße 20 22179 Hamburg
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 |
Applies only to the customer center: Speed Capture Terminal: For independent capture of biometric data (photo, signature, fingerprints). If you use it, you don't have to bring a photo with you. Cost: 6 euros
Note refers to the information and acceptance point of the Oberalster tax office - Bramfeld branch : A common mailbox for everyone in Herthastr. 20 resident authorities is in the entrance area of the building Herthastr. 20 available and accessible during the opening hours of the building. Placing applications in this mailbox does not lead to compliance with the deadline, as this mailbox is emptied by the customer center, which is not the competent authority. To meet the deadline, please use the mailbox of the Oberalster tax office on Nordkanalstr. 22, 20097 Hamburg.
Public transport
Buses 8/17/173/118/37 Bramfelder Dorfplatz (Heukoppel), buses 8/17/118/173/37 Herthastraße
Last updated: 06.05.2024