Steuerklasse ändern nach Wiederaufnahme der ehelichen oder lebenspartnerschaftlichen Gemeinschaft

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.
 

Completed form Declaration of resumption of marital union.

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

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.

There is no legal processing period.

None

You can object.

• 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

Contact the tax office responsible for you.

Forms/online services available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance required: No

The forms are https://www.formulare-bfinv.de/ available on the form centre of the Federal Ministry of Finance. Since 1 October 2021, the declaration on the resumption of the marital / civil partnership can also be transmitted electronically on My ELSTER at: https://www.elster.de/eportal/formulare-leistungen/alleformulare/elevwiederaufnahmeehe . Prerequisite is an ELSTER certificate.