Elektronische Lohnsteuerabzugsmerkmale Änderung der Steuerklasse nach Tod des Ehegatten oder einer Lebenspartnerin bzw. eines Lebenspartners
Hamburg
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99102036011006
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Typ 2a
Inhalt
<div lang="en-x-mtfrom-de">Electronic wage tax deduction criteria Change in tax class after the death of a spouse or partner</div>
<div lang="en-x-mtfrom-de">Tax class change after the death of the spouse or a domestic partner</div>
Begriffe im Kontext
<div lang="en-x-mtfrom-de">Death of a spouse</div> (Synonym), <div lang="en-x-mtfrom-de">Change of tax class for widowed spouses</div> (Synonym), <div lang="en-x-mtfrom-de">Tax class 3 in the event of the death of the spouse</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM</div> (Synonym), <div lang="en-x-mtfrom-de">Widowed</div> (Synonym), <div lang="en-x-mtfrom-de">Widowing splitting</div> (Synonym), <div lang="en-x-mtfrom-de">Mercy Splitting</div> (Synonym), <div lang="en-x-mtfrom-de">Life partner death</div> (Synonym), <div lang="en-x-mtfrom-de">ELStAM, employee, change after the death of a spouse or partner</div> (Synonym)
Fachlich freigegeben am
26.11.2020
Fachlich freigegeben durch
nicht vorhanden
If your spouse or partner dies, you will generally be assigned to tax class III in the year of death and in the following year.
If your spouse dies, your tax class will automatically be switched to tax class III from the first of the month following the day of your death.
In the following year, you will also remain in tax class III.
From the beginning of the second calendar year after the death of your spouse or life partner, tax class I will be created for you by program.
There will be no change to tax class III after the death of your spouse or partner if, for example, you were permanently separated at the time of death.
Instead of tax class III, you can also consider tax class II, which may be more favorable, if you are entitled to the relief amount for single parents. You can apply for tax class II at your responsible tax office (see further information).
A notice:
Since the law introducing the right to marry for persons of the same sex came into force on October 1, 2017
no new civil partnerships can be established in Germany.
Same-sex couples have been able to marry each other since then and are therefore treated as equal to different-sex couples.
Existing civil partnerships can be converted into a marriage. However, there is no obligation to do so. Already existing civil partnerships can be continued in their previous form.
In the following year, you will also remain in tax class III.
From the beginning of the second calendar year after the death of your spouse or life partner, tax class I will be created for you by program.
There will be no change to tax class III after the death of your spouse or partner if, for example, you were permanently separated at the time of death.
Instead of tax class III, you can also consider tax class II, which may be more favorable, if you are entitled to the relief amount for single parents. You can apply for tax class II at your responsible tax office (see further information).
A notice:
Since the law introducing the right to marry for persons of the same sex came into force on October 1, 2017
no new civil partnerships can be established in Germany.
Same-sex couples have been able to marry each other since then and are therefore treated as equal to different-sex couples.
Existing civil partnerships can be converted into a marriage. However, there is no obligation to do so. Already existing civil partnerships can be continued in their previous form.
- None for tax class III
- For tax class II "Application for income tax reduction"
If you and your deceased spouse or partner were not permanently separated at the time of death, you will automatically be classified in tax class III.
In principle, you do not need to take any action in order to receive tax class III after the death of your spouse or partner.
If you wish to be classified in tax class II, you can apply for this at your responsible tax office so that the relief amount for single parents can already be taken into account in the wage tax deduction procedure.
If you wish to be classified in tax class II, you can apply for this at your responsible tax office so that the relief amount for single parents can already be taken into account in the wage tax deduction procedure.
- Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters.
- The registration offices are responsible for changing the civil status data in the register (e.g. marriage, birth).
- Electronic wage tax deduction criteria Change in tax class after the death of a spouse or partner
- Tax class III for widowed persons in the year of the death of the spouse or partner and for the following year
- Tax class III is automatically switched to in the month following your death
- This does not apply to permanent separation at the time of death
- Tax class II can be granted on request if the relief amount is due for single parents
- Responsible: tax office (see under further information)
If you want to find out exactly who is responsible for your request, please follow the link to Authority finder Hamburg