Change tax class after resumption of marital or civil partnership

Prerequisites

Resumption of the marital / civil partnership of spouses / civil partners after permanent separation.

Documents required

Form 'Declaration on the resumption of the marriage/life partnership' with tax identification number and signature of both spouses/life partners.

Note: If the application form is signed by both spouses/partners, only one spouse/partner needs to be present when applying in person.

You also have the option of creating and sending the application via ELSTER.

Please note

• Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters.
• The registration offices are responsible for changing the civil status data in the register (e.g. marriage, birth).

Deadlines

The family-friendly tax bracket is allocated at the beginning of the month in which the separation was lifted.

Procedure

For the notification of the end of the separation and the corresponding change in the tax class, please contact the responsible tax office or use the corresponding application from the online tax office ELSTER.

• Fill out the officially prescribed form immediately and submit it to your responsible tax office.
• The family-friendly tax classes are then already taken into account in the wage tax deduction procedure.

Processing time

The application will be processed as soon as possible.

Fees

No

Legal remedies

objection

Legal basis

Section 39e Income Tax Act (EStG)

If you are no longer permanently separated from your spouse/partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with a factor.