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Change tax class after resumption of marital or civil partnership

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.

Process flow

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.

Competent authority

Contact the tax office responsible for you.


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

Which documents are required?

Completed form Declaration of resumption of marital union.

What are the fees?

Fee: free of charge

What deadlines do I have to pay attention to?


Processing duration

There is no legal processing period.

Legal basis

Section 39e (6) of the Income Tax Act (Einkommensteuergesetz - EStG);

Applications / forms

Forms/online services available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance required: No

The forms are 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: . Prerequisite is an ELSTER certificate.


You can object.

Technically approved by

State Tax Office of Lower Saxony


The text was automatically translated based on the German content.

Data protection information

Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Postal address: Post Office Box 15 62 , 49705 Meppen
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
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Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
IBAN: DE36250100300012132306


Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
responsible for:

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

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