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Electronic payroll tax deduction characteristics Change in the event of separation

Should spouses or civil partners leave permanently during the year, the tax brackets will in principle remain in place until the end of this year as they are formed as electronic payroll tax deductions (ELStAM) or shown on official documents for the deduction of payroll tax. However, on a joint request, you can switch from the tax class combination III/V to IV/IV (with a factor if applicable) or vice versa – even if you have changed the tax brackets in the course of this calendar year.

In the year following the permanent separation, the (former) spouses or civil partners are treated as single persons for tax purposes (tax class I; single parent with child and entitled to the relief amount for single parents: tax class II).

If the spouse sat in the event of divorce or the civil partners in the event of the termination of the civil partnership at the beginning of the divorce/repeal year, the same applies.

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

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