Elektronische Lohnsteuerabzugsmerkmale Änderung der Steuerklasse bei Trennung
Hamburg
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99102036011004
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Typ 2a
Inhalt
<div lang="en-x-mtfrom-de">Electronic wage tax deduction features Change the tax class in the event of separation</div>
<div lang="en-x-mtfrom-de">Permanent separation of spouses and life partners leads to a change in the tax class</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Separate declaration of life</div> (Synonym), <div lang="en-x-mtfrom-de">Declaration about living apart</div> (Synonym), <div lang="en-x-mtfrom-de">divorce</div> (Synonym), <div lang="en-x-mtfrom-de">Change after divorce</div> (Synonym), <div lang="en-x-mtfrom-de">Live separately</div> (Synonym), <div lang="en-x-mtfrom-de">divorce</div> (Synonym), <div lang="en-x-mtfrom-de">Change tax class after divorce</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM</div> (Synonym), <div lang="en-x-mtfrom-de">Permanent separation</div> (Synonym), <div lang="en-x-mtfrom-de">Constant living apart</div> (Synonym), <div lang="en-x-mtfrom-de">Annulment of the civil partnership</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM, employee, change after separation</div> (Synonym)
Fachlich freigegeben am
15.12.2020
Fachlich freigegeben durch
nicht vorhanden
If you live permanently separated from your spouse/partner, the family-friendly tax class combination (III/V; IV/IV; IV/IV with factor) can no longer be taken into account in the year after the separation.
For the allocation of tax classes III/V, IV/IV, IV/IV with a factor, it is a prerequisite that you and your spouse or your spouse/life partner on 1.1. of the year do not live permanently apart.
A permanent separation is to be assumed if the life and economic community belonging to the marriage/life partnership no longer exists in the long term according to the overall picture of the circumstances.
If your marriage is divorced/your civil partnership is dissolved, the following applies:
A permanent separation is to be assumed if the life and economic community belonging to the marriage/life partnership no longer exists in the long term according to the overall picture of the circumstances.
- If the separation takes place after 1.1. of a year, the previous tax brackets still apply for the current year.
- In the year of separation, only a change of tax class from tax class III to V or vice versa or to IV/IV is possible.
- Only from 1.1. of the following year, you and your spouse or partner will be placed in tax class I. Your employer will be informed of the changed tax class automatically.
- Live with your child from 1.1. of the following year in a household, you can – if the other requirements are met – also apply for tax class II.
If your marriage is divorced/your civil partnership is dissolved, the following applies:
- Did you and your spouse or partner already on 1.1. lived separately during the divorce/year of annulment, there are basically no changes in the tax class. You remain assigned to tax class I or, if the requirements are met, to tax class II.
- Did you and your spouse or your spouse/life partner on 1.1. the year of the divorce or the year of annulment, the previous tax brackets still apply in principle for the year of the divorce/annulment of the civil partnership.
- It is only possible to change tax class from tax class III to V or vice versa or to IV/IV.
- Only from 1.1. of the following year, you and your former spouse or your spouse/life partner will be classified in tax class I. Your employer will be informed of the changed tax class automatically.
- Live with your child from 1.1. of the following year in a household, you can also apply for tax class II.
Submit the form "Declaration on permanent separation" with tax identification number and signature or application with ELSTER.
The application only needs to be signed by one of the parties concerned.
Permanent separation of spouses / civil partners or divorce / dissolution of marriage / civil partnership.
In order for the correct tax class to be taken into account, you must inform your responsible tax office immediately of a permanent separation, divorce or annulment of the civil partnership on the officially prescribed form.
For this you can use the corresponding application of the online tax office ELSTER.
For this you can use the corresponding application of the online tax office ELSTER.
After you have submitted a corresponding request, it will be implemented immediately. The change in the wage tax deduction procedure can be accessed by the employer at the beginning of the calendar month following the application.
The notification must be made immediately on the officially prescribed form at the responsible tax office.
- For ELStAM matters, you can contact any regional tax office in Hamburg.
- The registration offices are responsible for changing the civil status data in the registration register (e.g. marriage, birth).
- Permanent separation of spouses and life partners leads to a change in the tax class
- Electronic wage tax deduction features Change the tax class when separating
- The spouses/life partners no longer live together and do business together
- In the year following the separation, tax class I is assigned if the separation occurs after January 1st. was accomplished
- Responsible: tax office
If you want to find out exactly who is responsible for your request, please follow the link to Hamburg Service