Elektronische Lohnsteuerabzugsmerkmale Änderung der Steuerklasse bei Wiederaufnahme der ehelichen / lebenspartnerschaftlichen Gemeinschaft
Hessen
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99102036011005, 99102036011005
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Typ 2/3
Inhalt
Begriffe im Kontext
- Rechte und Pflichten im Bereich der sozialen Sicherheit in der Union (Registrierung als Arbeitgeber, Registrierung von Beschäftigten, Mitteilung über das Ende eines Vertrags eines Beschäftigten, Zahlung von Sozialbeiträgen, Rechte und Pflichten im Zusammenhang mit Renten)
- Einkommensteuer und Kirchensteuer (1060200)
- Steuern und Abgaben für Mitarbeiter (2040100)
- Steuererklärung (1060100)
Fachlich freigegeben am
Fachlich freigegeben durch
Section 39e (6) of the German Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__39.html
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II was taken into account for you and/or your permanently separated spouse/life partner during the separation, this is no longer applicable when the family-related tax classes are assigned.
Resumption of marital/cohabitation union of spouses/cohabiting partners after permanent separation.
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.
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/
- Changing the tax class after resumption of cohabitation or partnership
- Resumption of the common life and economic community ends the permanent separation.
- Family tax class (III/V, IV/IV, IV/IV with factor) is taken into account at the beginning of the month in which the separation ended.
- Responsible: 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.