For spouses and life partners (hereinafter referred to as both: partners), classification in the following tax class combinations is generally possible:

• III/V
• IV/IV and
• IV/IV with factor

The prerequisite for this is that you and your partner do not live permanently apart on 1.1. of the year.

A marriage or civil partnership includes a life and economic community – for example, a joint residence and a joint bank account. If this community no longer exists permanently, it is assumed that there will be a separation or divorce or dissolution of the marriage or civil partnership.

In the event of separation, the following rules apply to the deduction of income tax:

• In the event of a separation after 1.1. of a year, the previous tax classes still apply for the current year.
• In the year of separation, a change of tax class from tax class III to V or vice versa or to IV/IV is possible.
• Only from 1.1. of the following year will you be classified as a partner in tax class I. The changed tax class will be automatically communicated to your employer.

If you live alone with your child in a household from 1.1. of the following year, you can also apply for tax class II. There are other, separate conditions for this (relief amount for single parents). As an employee, you are obliged to inform the tax office about the permanent separation and to have the tax class changed.

If your marriage is dissolved or your civil partnership is dissolved:

• If you and your partner have already been permanently separated on 1 January of the year of divorce or annulment, there will be no changes in the tax class. You remain in tax class I or assigned to tax class II, provided that the conditions for this are met.
• If you and your partner have not yet been permanently separated on 1 January of the year of divorce or annulment, the previous tax brackets apply for the year of divorce or annulment.
• In principle, it is possible to change tax classes from tax class III to V or vice versa or to IV/IV.
• Only from 1.1. of the following year will you and your former partner be classified in tax class I. The changed tax class will be automatically communicated to your employer.
• If you live with your child in a household from 1.1. of the following year, you can apply for tax class II.

The registration authorities must notify the Federal Central Tax Office (BZSt) of any changes in marital status. You therefore do not need to inform the tax office about a divorce or dissolution of the civil partnership.

Hints:
If the conditions for taking into account the relief amount for single parents no longer apply, you are obliged to inform your competent tax office about this. An informal written notification is sufficient.