Elektronische Lohnsteuerabzugsmerkmale (ELStAM): Wechsel der Steuerklassen nach Wiederaufnahme der ehelichen oder lebenspartnerschaftlichen Gemeinschaft beantragen

§ Section 39e (6) of the German Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__39.html

If you are no longer permanently separated from your spouse/life partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.

If you and your spouse or life partner resume your marital/life partnership relationship after a permanent separation, you are again entitled to the family tax classes III/V, IV/IV or IV/IV with factor.

The family tax class can then already be taken into account in the income 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/life partner during the separation, this will no longer apply when the family tax classes are assigned.

None

Resumption of marital/cohabitation union of spouses/cohabiting partners after permanent separation.

None

For the notification of the termination of the separation and the corresponding change of the tax class, please contact the competent tax office

• Fill out the officially prescribed form immediately and submit it to your responsible tax office.
• The family tax class will then already be taken into account in the income tax deduction procedure.

None

Public authority guide, tax office search on the website of the Federal Central Tax Office
https://www.bzst.de/gemfa

Form: "Declaration on the resumption of the marital/life partnership relationship" on the website of the Federal Ministry of Finance under "Wage tax (employees)".
https://www.formulare-bfinv.de/

None

• Changing the tax class after resumption of marital or cohabitation union
• resumption of common life and economic community ends permanent separation
• family tax class (III/V, IV/IV, IV/IV with factor) is taken into account at the beginning of the month in which the separation has ended
• Responsible: Tax office

Tax office

Please send the declaration of the resumption of the marital/life partnership relationship immediately to the competent tax office using the officially prescribed form.