Tax class change after the death of the spouse or a domestic partner
If your spouse dies, your tax class will automatically be switched to tax class III from the first of the month following the day of your death. In the following year, you will also remain in tax class III. From the beginning of the...
If your spouse dies, your tax class will automatically be switched to tax class III from the first of the month following the day of your death.
In the following year, you will also remain in tax class III.
From the beginning of the second calendar year after the death of your spouse or life partner, tax class I will be created for you by program.
There will be no change to tax class III after the death of your spouse or partner if, for example, you were permanently separated at the time of death.
Instead of tax class III, you can also consider tax class II, which may be more favorable, if you are entitled to the relief amount for single parents. You can apply for tax class II at your responsible tax office (see further information).
A notice:
Since the law introducing the right to marry for persons of the same sex came into force on October 1, 2017
no new civil partnerships can be established in Germany.
Same-sex couples have been able to marry each other since then and are therefore treated as equal to different-sex couples.
Existing civil partnerships can be converted into a marriage. However, there is no obligation to do so. Already existing civil partnerships can be continued in their previous form.
Important notes
Prerequisites
Documents required
- None for tax class III
- For tax class II "Application for income tax reduction"
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
No
Procedure & Fees
Procedure
If you wish to be classified in tax class II, you can apply for this at your responsible tax office so that the relief amount for single parents can already be taken into account in the wage tax deduction procedure.
Fees
No
Legal notes
Legal basis
Downloads & Links
Related services
Links on the Internet
Choose one of 35 facilities ...
Hamburg-Altona tax office
Hamburg-Altona tax office
Hamburg-Altona tax office
Tax office Hamburg-Am Tierpark
Tax office Hamburg-Am Tierpark
Tax office Hamburg-Am Tierpark
Branch in the customer center Blankenese of the tax office Am Tierpark
Branch in the customer center Blankenese of the tax office Am Tierpark
Branch in the customer center Blankenese of the tax office Am Tierpark
Hamburg-Barmbek-Uhlenhorst tax office
Hamburg-Barmbek-Uhlenhorst tax office
Hamburg-Barmbek-Uhlenhorst tax office
Hamburg-Eimsbüttel tax office
Hamburg-Eimsbüttel tax office
Hamburg-Hansa tax office
Hamburg-Hansa tax office
Hamburg-Hansa tax office
Hamburg-Hansa tax office
Hamburg-Harburg tax office
Hamburg-Harburg tax office
Hamburg-Harburg tax office
Hamburg-Mitte tax office
Hamburg-Mitte tax office
Hamburg North Tax Office
Hamburg North Tax Office
Keywords: Death of a spouse Change of tax class for widowed spouses Tax class 3 in the event of the death of the spouse ELStAM Widowed Widowing splitting Mercy Splitting Life partner death ELStAM, employee, change after the death of a spouse or partner
Last updated: 29.03.2023