Hamburg-Barmbek-Uhlenhorst 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.
Address and contact information
Phone
Opening hours
Mon - Tue 8 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m., closed on Wednesdays and Fridays
The IAS Barmbek-Uhlenhorst is currently still closed to the public.
All other regional tax offices: Mon 8 a.m. - 2 p.m., Tue 7 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m. Wed and Fri closed
When visiting the tax office, an FFP2 mask is required . Please also remember to keep a minimum distance of 1.5 meters.
Facility info
| Accessible |
Postfach 76 03 60, 22053 Hamburg. Den Zugang zum Finanzamt sowie einen Briefkasten finden Sie im 1. Stock des Einkaufszentrums Hamburger Meile (früher: EKZ Hamburger Straße).Der Nachtbriefkasten des Finanzamts ist nunmehr an der Ecke Humboldtstraße/Center-Anlieferstraße (wenige Meter neben der Parkhaus-Einfahrt).Den Briefkasten im 1. OG des Einkaufszentrums können Sie während der Öffnungszeiten des Centers selbstverständlich weiterhin benutzen.
Public transport
U3 / buses 25/37/172/173 Mundsburg
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
Service description
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.
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: 21.09.2023