Apply for a change of tax class when resuming the partnership or marriage for the electronic income tax deduction characteristics
Description
If you and your spouse or life partner resume the marital/civil partnership after a permanent separation, you are again entitled to the family-friendly tax classes III/V, IV/IV or IV/IV with factor.
The family-friendly tax class can then already be taken into account in the income tax deduction procedure. It shall be taken into account at the beginning of the month in which the separation ended.
If tax class II has been taken into account for you and/or your permanently separated spouse/partner during the separation, this does not apply with the assignment of the family-friendly tax classes.
Resumption of the marital/civil partnership of spouses/partners after permanent separation.
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Please contact your local tax office.
Please send the declaration of the resumption of the marital / civil partnership union immediately on the officially prescribed form to the competent tax office.
For the notification of the termination of the separation and the corresponding change of the tax class, please contact the responsible tax office
- Complete the officially required form immediately and submit it to your local tax office.
- The family-friendly tax brackets are then taken into account in the income tax deduction procedure.
Section 39e (6) of the Income Tax Act (Einkommensteuergesetz - EStG);
https://www.gesetze-im-internet.de/estg/__39.html
Free and Hanseatic City of Hamburg
Tax Authority - Tax Administration -
15.12.2020
The text was automatically translated based on the German content.
