Electronic income tax deduction characteristics Change of tax class upon resumption of marital / civil partnership

If you are no longer permanently separated from your spouse/life partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.

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II was taken into account for you and/or your permanently separated spouse/life partner during the separation, this is no longer applicable when the family-related tax classes are assigned.

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Please send the declaration of the resumption of the marital partnership/life partnership immediately to the competent tax office using the officially prescribed form.

Resumption of marital/cohabitation union of spouses/cohabiting partners after permanent separation.

Section 39e (6) of the German Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__39.html

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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.

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Guide to the authorities, search for the tax office on the website of the Federal Central Tax Office
https://www.bzst.de/gemfa

Form: "Declaration on the resumption of the marital/civil partnership" on the website of the Federal Ministry of Finance under "Wage tax (employees)"
https://www.formulare-bfinv.de/