Elektronische Lohnsteuerabzugsmerkmale Änderung der Steuerklasse bei Wiederaufnahme der ehelichen / lebenspartnerschaftlichen Gemeinschaft

§ 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/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 partner resume your marital/life partnership relationship after a permanent separation, you are again entitled to the family-friendly 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 income tax deduction procedure. It will be taken into account at the beginning of the month in which the separation ends.

If you and/or your permanently separated spouse/partner were in tax class II during the separation, this will no longer apply when the family-based tax classes are assigned.

None

Resumption of the marital/life partnership relationship of spouses/life partners after permanent separation.

Please contact the relevant tax office to notify them of the end of your separation and the corresponding change of tax class

• Complete the officially prescribed form immediately and submit it to your local tax office.
• The family-friendly tax classes will then already be taken into account in the income tax deduction procedure.

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

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

This service is provided by the tax offices. Find your local tax office at https://ias.fin-nrw.de/.

None

• Changing tax class after resumption of the marital or cohabiting partnership
• Resumption of the joint living 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 ends
• Responsible: Tax office

You can find the tax office responsible for you via the Internet, the authority guide (tax office search), see further information

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