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Source: BUS Sachsen-Anhalt (Linie6PLus)

Request a change in electronic income tax deduction characteristics after the death of the spouse


Your tax class will automatically be converted to tax class III from the first of the month following the date of death of your spouse (hereinafter for both: partner). In the following year, you will also remain in tax class III.
However, you will not be in tax class III if you were permanently separated at the time of death. From the beginning of the second calendar year after the death of your partner, you will be placed in tax class I.

Instead of tax class I, you may be eligible for the more favourable tax class II if you are entitled to the relief amount for single parents. You can apply for classification in tax class II at your local tax office.

Since the law introducing the right to marry for persons of the same sex came into force on 1.10.2017, no new civil partnerships can be established in Germany. Since then, same-sex couples have been able to marry each other and are thus on an equal footing with opposite-sex couples.
Existing civil partnerships can be converted into marriage. However, there is no obligation to do so. Existing civil partnerships can be continued in their current form.

You and your deceased partner were not permanently separated at the time of death.

You do not have to submit any documents.

There are no costs for you.

You do not have to meet any deadlines.

Conversion to tax class III: none
Application for tax class II: depending on the workload in the responsible tax office

Please contact your local tax office.

You do not have to do anything to obtain tax class III after the death of your partner. The registration authority informs the Federal Central Tax Office of changes in marital status.
If you wish to be classified in tax class II, you can apply for this. Follow these steps:

  • In the form management system of the Federal Finance Administration, select the appropriate application form in the "Tax forms" area under "Wage tax (employees)": "Application for wage tax reduction" with the attachment children for the respective year
  • Fill out the application form by hand on the electronic device or printed out and sign it.
  • Send the application by post to your local tax office.
  • You will receive a notification.

Alternatively, you can also apply for classification in tax class II online and barrier-free via ELSTER. ELSTER is barrier-free and platform-independent access to the electronic services of the tax administration.
For electronic authenticated transmission, you need a certificate. You will receive this after your registration on ELSTER. Please note that the registration process can take up to 2 weeks.

Federal Ministry of Finance

The text was automatically translated based on the German content.

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