Hamburg East 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
Prerequisites
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).
Deadlines
No
Procedure & Fees
Procedure
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.
Fees
No
Legal notes
Legal basis
Downloads & Links
Related services
Links on the Internet
Service description
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
Address
Hamburg East Tax Office
Nordkanalstraße 22 20097 Hamburg
Send email
Phone
Opening hours
Mon - Tue 8 a.m. - 2 p.m., Thurs 8 a.m. - 5 p.m., closed on Wednesdays and Fridays
Facility info
| Accessible |
Mailbox available. Oberalster tax office (Postfach 10 22 48, 20015 Hamburg); Tax Office East (Postfach 10 10 23, 20007 Hamburg). The first time the day is emptied, the date of the previous working day (Saturday not working day) is noted on the letter as receipt.
Public transport
Bus 112 Repsoldstrasse
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: 05.05.2024