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Change tax class Separated spouses or partners


For the assignment of tax classes III/V, IV/IV, IV/IV with factor, it is a prerequisite that you and your spouse/partner or partner Your partner does not live permanently apart on 1.1. of the year.

A permanent separation is to be assumed if the life and economic community belonging to the marriage/civil 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 classes 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/partner will be classified in tax class I. The changed tax class will be automatically communicated to your employer.
  • If you live with your child in a household from 1.1. of the following year, you can also apply for tax class II - if the other conditions are met.


If your marriage is dissolved/your civil partnership is dissolved, the following applies:

  • If you and your spouse/partner have already been permanently separated on 1 January of the year of divorce/annulment, there are basically no changes in the tax class. You remain assigned tax class I or, if the conditions are met, tax class II.
  • If you and your spouse/partner have not yet been permanently separated on 1.1. of the year of divorce or annulment, the previous tax brackets still apply for the year of divorce/dissolution of the civil partnership.
  • 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 former spouse/partner will be classified in tax class I. The changed tax class will be automatically communicated to your employer.
  • If you live with your child in a household from 1.1. of the following year, you can also apply for tax class II.

Process flow

In order to take into account the correct tax class, you must inform your competent tax office immediately about a permanent separation, divorce or dissolution of the civil partnership on an officially prescribed form (see further information).


Hint:
The signature of a spouse/partner is sufficient for the declaration.

Who should I contact?

The responsibility lies with the tax office responsible for you.

Requirements

  • Permanent separation of spouses/partners or divorce/annulment of marriage/civil partnership

Which documents are required?

What are the fees?

There are no fees

What deadlines do I have to pay attention to?

The notification must be made immediately on an officially prescribed form at the responsible tax office (see further information).

Processing duration

The processing time depends on the workload in the locally responsible tax office.

Applications / forms

  • Forms: Declaration of permanent separation
  • Written form requirement: Yes
  • Personal appearance required: No

Appeal

This administrative service does not constitute an administrative act. For this reason, no remedy will result.

Technically approved by

State Tax Office of Lower Saxony

Author

The text was automatically translated based on the German content.

Data protection information


Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)