Apply for a change of tax class during marriage or civil partnership
The amount of income tax that is withheld from your wages depends on the tax class. If you and your spouse or partner (hereinafter for both: partner) do not live separately, you can choose between the following tax class combinations:...
The amount of income tax that is withheld from your wages depends on the tax class. If you and your spouse or partner (hereinafter for both: partner) do not live separately, you can choose between the following tax class combinations:
- IV/IV,
- III/V or
- Tax class IV with factor.
In order to change your tax class, you must always submit a joint application to your local tax office. This also applies to a new assignment to tax classes III and V. You can apply for a tax class change in the following cases, for example: You or your partner
- no longer receive wages or
- return to work after being unemployed.
Note: Since the law introducing the right to marry for people of the same sex came into force on October 1, 2017, no new civil partnerships can be established in Germany. Since then, same-sex couples have been able to marry each other and are therefore treated equally to opposite-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 the previous form.
Important notes
Prerequisites
Documents required
- Form "Declaration of permanent separation" with tax identification number and the signature of a spouse/partner
- Form “Declaration on the resumption of marital/civil partnership” with tax identification number and signature of both spouses/civil partners
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, establishing a civil partnership, birth).
Deadlines
Basically none.
However, the application for a change of tax class must be submitted by the beginning of November of a year if the changed tax class is still to be taken into account for the December payroll accounting period of the same year.
A change in tax class takes effect on the 1st of the month following the application.
Procedure & Fees
Procedure
You can apply for a tax class change online and barrier-free via MEIN ELSTER. ELSTER is a platform-independent access to the electronic services of the tax administration. In a first stage, only the offering or receipt of applications/declarations from persons with unlimited tax liability is covered.
You need a certificate for electronic authenticated transmission. You will receive this after your registration on ELSTER. Please note that the registration process can take up to 2 weeks.
Alternatively, you can select the appropriate application form in the form management system of the Federal Finance Administration in the "Tax forms" area under "Income tax (employees)":
- "Application for a change of tax class"
- Declaration of permanent separation
- Statement of Resumption of Marital / Civil Partnership
Complete the application or declaration on an electronic device or print it out by hand. You and your partner must sign the application or declaration.
Send the documents by post to your local tax office.
Processing time
The application will be implemented as soon as possible after receipt by the responsible tax office. A change of tax class becomes effective on the 1st of the month following the application.
Fees
No
Legal notes
Downloads & Links
Forms and downloads
Related services
- ELStAM, employee, factor method
- ELStAM, employee, first change after marriage or establishment of a civil partnership
- ELStAM, general information on tax classes and combinations
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: Change of tax class Factor method Tax class combinations IV / IV and III / V Change of tax class for spouses ELStAM Change of tax class for life partners Tax class combination Tax class choice ELStAM, employees, change of tax class for spouses and life partners
Last updated: 29.03.2023