Landungsbrücken

Hamburg-Hansa tax office

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...

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.

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Address and contact information

Address

Hamburg-Hansa tax office
Steinstraße 10 20095 Hamburg

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Phone

115

Facility info

Mensch in einem Rollstuhl Accessible

FA Hansa Postfach 10 22 44, FA Mitte Postfach 10 22 46, FA f. Steuererhebung Postfach 10 60 26. PLZ alle Postfächer 20015 Hamburg. Briefkasten vorhanden. Bei der ersten Leerung des Tages wird als Eingang das Datum des vorherigen Werktages (Samstag kein Werktag) auf den Schreiben vermerkt. ATTENTION: For some areas of the Sternschanze district different responsibilities apply (see link - Tax offices Sternschanze -).

Public transport

U-/S-/R-Bahnen/Busse Hauptbahnhof, U1/Busse 2/3/16/X35/112 Steinstraße,

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)

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