Elektronische Lohnsteuerabzugsmerkmale Änderung der Steuerklasse nach Tod des Ehegatten oder einer Lebenspartnerin bzw. eines Lebenspartners
Your tax bracket will automatically be changed to tax class III from the first month following the date of death of your spouse or partner (hereinafter referred to as "partner" for both). In the following year, you will also remain in tax class III.
However, you will not be placed in tax class III if you were permanently separated at the time of death. From the beginning of the second calendar year after the death of your partner, you will be placed in tax class I.
Instead of tax class I, you may be eligible for the more favourable tax class II if you are entitled to the relief amount for single parents. You can apply for classification in tax class II at your local tax office.
Who should I contact?
The responsibility lies with the municipality, the joint municipality and the city.
Responsible authorities
Einheitsgemeinde Haselünne, Stadt
- - Allgemeine Verwaltung -
- Montag bis Mittwoch: 08.30 Uhr bis 16.30 Uhr
- Donnerstag: 08.30 Uhr bis 17.00 Uhr
- Freitag: 08.30 Uhr bis 12.30 Uhr
- - Bürgerservice -
- Montag bis Donnerstag: 08.30 Uhr bis 16.30 Uhr
- Donnerstag: 08.30 Uhr bis 17.00 Uhr
- Freitag: 08.30 Uhr bis 12.30 Uhr
- Samstag: 10.00 Uhr bis 12.00 Uhr
(Terminvereinbarung wird empfohlen)
Requirements
You and your deceased partner were not living apart permanently at the time of death.
Applications / forms
Forms: none
Online procedure possible: yes
Written form required: yes
Personal appearance required: no
Which documents are required?
You don't need to submit any documents.
What are the fees?
There are no costs for you.
Process flow
You do not have to do anything to maintain tax class III after the death of your partner. The registration office will inform the Federal Central Tax Office of any changes in marital status.
If you wish to be placed in tax class II, you can apply for this. Proceed as follows:
- In the forms management system of the Federal Tax Administration, select the appropriate application form in the "Tax forms" section under "Income tax (employees)": "Application for income tax reduction" with the children annex for the relevant year
- Complete the application on the electronic device or print it out by hand and sign it.
- Send the application by post to your local tax office.
- You will receive a notification.
Alternatively, you can also apply for classification in tax class II online and barrier-free via ELSTER. ELSTER is a barrier-free and platform-independent access to the electronic services of the tax administration.
You need a certificate for electronic authenticated transmission. You will receive this following your registration on ELSTER. Please note that the registration process can take up to 2 weeks.
What deadlines do I have to pay attention to?
You do not have to meet any deadlines.
Processing duration
Conversion to tax class III: none
Application for tax class II: depending on the workload at the responsible tax office



