Change tax class after resumption of marital or civil partnership union
Description
If you and your spouse or civil partner resume your marital/ civil partnership relationship after a permanent separation, you are again entitled to the family 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 employment tax deduction procedure. It is taken into account at the beginning of the month in which the separation ended.
If tax class II was taken into account for you and/or your permanently separated spouse/life partner during the separation, this is no longer applicable when the family-related tax classes are assigned.
Resumption of marital/cohabitation union of spouses/cohabiting partners after permanent separation.
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Please contact your local tax office.
Please send the declaration of the resumption of the marital partnership/life partnership immediately to the competent tax office using the officially prescribed form.
For the notification of the end of the separation and the corresponding change of the tax class, please contact the competent tax office.
- Fill in the officially prescribed form immediately and submit it to your competent tax office.
- The family-friendly tax classes will then already be taken into account in the wage tax deduction procedure.
Section 39e (6) of the German Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__39.html
Free and Hanseatic City of Hamburg
Financial Authority - Tax Administration -
15.12.2020
Start your request directly online:
- ELSTER - Ihr Online-Finanzamt (Languages available: de)
