Änderung der Steuerklasse bei Wiederaufnahme der Partnerschaft oder Ehe für die elektronischen Lohnsteuerabzugsmerkmale beantragen

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

If you no longer live 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 life partner resume the marital/civil partnership 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 shall be taken into account at the beginning of the month in which the separation ended.

If tax class II has been taken into account for you and/or your permanently separated spouse/partner during the separation, this does not apply with the assignment of the family-friendly tax classes.
 

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

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For the notification of the termination of the separation and the corresponding change of the tax class, please contact the responsible tax office

• Complete the officially required form immediately and submit it to your local tax office.
• The family-friendly tax brackets are then taken into account in the income 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/

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• Change tax class after resumption of marital or civil partnership
• Resumption of the common living and economic community ends the permanent separation
• family-friendly tax class (III/V, IV/IV, IV/IV with factor) is taken into account at the beginning of the month in which the separation was terminated
• Responsible: Tax Office

Please contact your local tax office.

Please send the declaration of the resumption of the marital / civil partnership union immediately on the officially prescribed form to the competent tax office.