Elektronische Lohnsteuerabzugsmerkmale (ELStAM): Nach Tod der Ehepartnerin, des Ehepartners, der Lebenspartnerin oder des Lebenspartners ändert sich langfristig die Steuerklasse; kurzfristig kann die Steuerklasse III beibehalten werden

If your spouse or common-law partner dies, you will be placed in tax class III in the year of death and the following year.

Your tax class will be automatically changed to tax class III from the first of the month following the date of death of your spouse or civil partner (hereinafter for both: partner). 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 living 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 favorable tax class II if you are entitled to the relief amount for single parents. You can apply for placement in tax class II at your local tax office.

Notice:
Since the law introducing the right to marry for persons of the same sex came into force on October 1, 2017, new civil partnerships can no longer be formed in Germany. Same-sex couples have been able to enter into marriage with each other since this date and are thus on an equal footing with opposite-sex couples.
Existing civil partnerships can be converted into marriage. However, there is no obligation to do so. Existing civil partnerships can be continued in their previous form.

You do not need to submit any documents.

You and your deceased partner were not living permanently apart at the time of death.

There are no costs for you.

You do not have to do anything to maintain tax class III after the death of your partner. The registration office notifies 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:

• Select the appropriate application form in the form management system of the Federal Tax Administration in the "Tax forms" area under "Wage tax (employee)": "Application for wage tax reduction" with the attachment children for the respective year.
• Fill out the application on the electronic terminal or printed out by hand and sign it.
• Send the application by mail to your local tax office.
• You will receive a notice.

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 the electronic authenticated transmission. You will receive this after your registration on ELSTER. Please note that the registration process can take up to 2 weeks.

Conversion to tax class III: none
Application for tax class II: depending on the workload in the responsible tax office

You do not have to meet any deadlines.

• Electronic wage tax deduction features Change of tax class after death of spouse or civil partner.
• Tax class III for widowed persons in the year of the death of the spouse or civil partner and for the following year
• tax class III is automatically switched to in the month following death
• does not apply in case of permanent separation at the time of death
• Instead of tax class III, tax class II can be considered if the relief amount for single parents is available.
• responsible: local tax office

Tax office

Forms: none

Online procedure possible: yes

Written form required: yes

Personal appearance required: no