Tax class change upon separation

Prerequisites

You and your spouse or partner have permanently separated.

For tax purposes, a permanent separation is defined as a situation where spouses or partners no longer live together and this is not merely temporary.

• This is a permanent, actual separation of households.
• The cohabitation ends economically and socially (shared apartment, household management, financial community end).
• This is not a temporary spatial separation (for example, due to work or vacation).

Documents required

• Form "Application for income tax reduction (2026)"
• to the ELStAM with the attachment "Declaration of permanent separation" with tax identification number and signature
• or submit the application via ELSTER.

It is sufficient if you or your former partner signs the form.

Please note

If your marriage is dissolved or your civil partnership is terminated, the following applies:

• If you and your partner were not permanently separated on January 1st of the year of divorce or dissolution, the existing tax classes will generally remain in effect for that year.
• Only from January 1st of the following year will you and your former partner be classified in tax class I. Your employer will be automatically notified of the change in tax class.
• If you live in the same household as your child from January 1st of the following year, you can generally apply for tax class II.
• If you and your partner were already permanently separated on January 1st of the year of divorce or annulment, you will be assigned tax class I or II from that year onwards.

• For ELStAM matters, you can contact any regional tax office in Hamburg.
• To change your personal status data in the residents' registration office (for example, marriage, establishment of a civil partnership, birth), please contact the responsible registration office.

Deadlines

Inform the relevant authority of the separation immediately.

Procedure

You inform the relevant authority of your separation.

You can use the form "Declaration of Permanent Separation" for this purpose. This form can be found in the Federal Finance Administration's form management system under "Income Tax (Employees)" (see links).

Alternatively, you can report your separation online via "ELSTER".

The responsible authority will review your notification and documents. If necessary, they will request further documents or information from you.

The relevant authority will inform your main employer that you can no longer use the shared tax class.

• From the following year onwards, tax class I (single person) or II (single parent) is usually applied.
• If you have multiple jobs, additional employers may be adjusted to tax class VI.

Your monthly income tax deduction will be adjusted.

Child tax allowances, relief amounts or maintenance payments are checked and allocated.

Income from capital, rental or self-employment is now attributed to the respective partner.

Processing time

Your message will be implemented immediately.




The change in the wage tax deduction procedure can be accessed by your employer at the beginning of the calendar month following the application.

Fees

No

Legal remedies

objection

Legal basis

Section 39 Paragraph 5 of the Income Tax Act (EStG)


https://www.gesetze-im-internet.de/estg/__39.html


Section 39e of the Income Tax Act (EStG)


https://www.gesetze-im-internet.de/estg/__39e.html