Steuerklasse ändern nach Wiederaufnahme der ehelichen oder lebenspartnerschaftlichen Gemeinschaft

§ Section 39e (6) of the Income Tax Act (EStG)

If you are no longer permanently separated from your spouse or registered 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 registered 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.

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

Please contact the relevant tax office for notification of the end of separation and the corresponding change of tax class.

You can submit the declaration to the tax office online via ELSTER.

Alternatively, the form "Declaration of resumption of marital/life partnership relationship" is available in paper form from your tax office or for download from the homepage of the Federal Ministry of Finance.

The family-friendly tax classes are then already taken into account in the income tax deduction procedure.

• Changing the tax class after resuming the marital or (registered) civil partnership
• Resumption of the joint 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 ends
• Responsible: Tax office

Your local tax office

You can submit the declaration to the tax office online via ELSTER.

Alternatively, the form "Declaration on the resumption of the marital/life partnership relationship" is available in paper form from your tax office or for download from the homepage of the Federal Ministry of Finance.

The family-friendly tax classes are then already taken into account in the income tax deduction procedure.