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Hamburg-Hansa tax office

Tax class change after the death of the spouse or a domestic partner

If your spouse or partner dies, you will generally be assigned to tax class III in the year of death and in the following year.

Important notes


If you and your deceased spouse or partner were not permanently separated at the time of death, you will automatically be classified in tax class III.

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).



Procedure & Fees


In principle, you do not need to take any action in order to receive tax class III after the death of your spouse or partner.

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.



Legal notes

Service description

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.

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Address and contact information



Opening hours

Mon - Tue 8 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m., closed on Wednesdays and Fridays

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.

Public transport

U- / S- / R-Bahn / Busses Hauptbahnhof, U1 / Busses 2/3/16 / X35 / 34/112 Steinstraße,

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