Permanent separation of spouses and civil partners leads to a change in tax class
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Steuern und Abgaben
Procedure
In order for the correct tax class to be taken into account, you must inform your local tax office of a permanent separation. You can do this online or in writing:
Online via the ELSTER portal:
- You can submit the declaration of permanent separation to the tax office online via ELSTER.
- ELSTER is a barrier-free and platform-independent access to the electronic services of the tax administration.
- You need a certificate for the electronically authenticated transmission. You will receive this following your registration on ELSTER.
- Please note that the registration process can take up to 2 weeks.
Written application:
- Complete the form "Application for income tax reduction and for income tax deduction features". You can find the application form under "Further information" - "Forms".
- For the declaration of permanent separation, you must also complete the "Tax class change" attachment contained in the form.
- Note: The signature of one of the parties involved is sufficient for the declaration.
- For the change to tax class II, you must also complete the "Child" attachment included there.
- For the declaration of permanent separation, you must also complete the "Tax class change" attachment contained in the form.
- Complete the application on the electronic terminal or print it out by hand and sign it.
- Send the application and attachments by post to your local tax office.
