Elektronische Lohnsteuerabzugsmerkmale Änderung der Steuer-klasse bei Wiederaufnahme der ehelichen/lebenspartnerschaftlichen Gemeinschaft
Hamburg
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99102036011005
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Typ 2a
Inhalt
<div lang="en-x-mtfrom-de">Electronic wage tax deduction criteria Change of tax class when the marital / civil partnership is resumed</div>
<div lang="en-x-mtfrom-de">Change tax class after resumption of marital or civil partnership</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Termination of life apart</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM</div> (Synonym), <div lang="en-x-mtfrom-de">Joint management of life and household</div> (Synonym), <div lang="en-x-mtfrom-de">Ending the separation</div> (Synonym), <div lang="en-x-mtfrom-de">Marriage resumption</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM, employee, change after resumption of marriage or civil partnership</div> (Synonym), <div lang="en-x-mtfrom-de">after separation</div> (Synonym)
Fachlich freigegeben am
15.12.2020
Fachlich freigegeben durch
nicht vorhanden
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 a 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 bracket can then already be taken into account in the wage tax deduction procedure. It will be taken into account at the beginning of the month in which the separation ended.
If tax class II was taken into account for you and / or your permanently separated spouse / partner while living separately, this does not apply when the family-friendly tax classes are assigned.
The family-friendly tax bracket can then already be taken into account in the wage tax deduction procedure. It will be taken into account at the beginning of the month in which the separation ended.
If tax class II was taken into account for you and / or your permanently separated spouse / partner while living separately, this does not apply when the family-friendly tax classes are assigned.
Form 'Declaration on the resumption of the marriage/life partnership' with tax identification number and signature of both spouses/life partners.
Note: If the application form is signed by both spouses/partners, only one spouse/partner needs to be present when applying in person.
You also have the option of creating and sending the application via ELSTER.
Resumption of the marital / civil partnership of spouses / civil partners after permanent separation.
For the notification of the end of the separation and the corresponding change in the tax class, please contact the responsible tax office or use the corresponding application from the online tax office ELSTER.
- Fill out the officially prescribed form immediately and submit it to your responsible tax office.
- The family-friendly tax classes are then already taken into account in the wage tax deduction procedure.
The family-friendly tax bracket is allocated at the beginning of the month in which the separation was lifted.
- Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters.
- The registration offices are responsible for changing the civil status data in the register (e.g. marriage, birth).
- Change tax class after resumption of marital or civil partnership.
- Resumption of the common living and economic community ends the permanent life apart
- Family-friendly tax bracket (III / V, IV / IV, IV / IV with factor) is taken into account at the beginning of the month in which the separation ended
- Responsible: tax office
If you want to find out exactly who is responsible for your request, please follow the link to Hamburg Service