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Source: BUS Sachsen-Anhalt (Linie6PLus)

Requesting a change of tax class in case of separation for the electronic wage tax deduction characteristics

Description

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.

In order to take into account the correct tax class, you must inform your local tax office about a permanent separation. To do this, follow these steps:

  • In the form management system of the Federal Finance Administration, select the appropriate application form under "Wage tax (employees)":
    • "Declaration on permanent separation"
      • Note: The signature of one of the parties is sufficient for the declaration.
    • "Application for wage tax reduction" (depending on the year) for the consideration of tax class II
  • Fill out the application form by hand on the electronic device or printed out and sign it.
  • If necessary, send the application with attachments by post to your local tax office.

Alternatively, you can also submit the declaration of permanent separation to the tax office online 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.

Please contact your local tax office.

  • permanent separation from
    • of the spouse
    • the life partner or
  • Divorce or annulment of marriage or civil partnership

You do not have to submit any documents.

There are no costs for you.

Make the announcement immediately.

The text was automatically translated based on the German content.

Federal Ministry of Finance

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