黑料老司机

Prerequisites

• You live with your partner in an intact marriage or civil partnership. You are not permanently separated.
• For example, you can change your tax class if:
  • You or your partner no longer receive any wages.
  • You or your partner return to work after being unemployed.

Documents required

• Form 鈥淒eclaration of permanent separation鈥� with tax identification number and the signature of a spouse/life partner
• Form 鈥淒eclaration of resumption of marital/civil partnership鈥� with tax identification number and signature of both spouses/civil partners

Please note

For ELStAM matters, Hamburg citizens can contact any regional tax office in Hamburg.

The registration offices are responsible for changes to civil status data in the population register (e.g. marriage, establishment of a civil partnership, birth).

Since October 1, 2017, same-sex couples have been able to marry each other and have the same rights as opposite-sex couples. Existing civil partnerships can continue or be converted into a marriage. Conversion is voluntary.

Deadlines

• In principle, you do not have to observe any deadlines.


• Submit your application for a change of tax class by the beginning of November of each year if you want the changed tax class to be taken into account for the December payroll period of the same year.


• A change of tax class takes effect on the 1st of the month following the application.

Procedure

• You apply to change your tax class jointly with your partner. If you want to change from the combination III/V to IV/IV, it is sufficient for only one person to submit the application.
• You can apply for a tax class change online via MY ELSTER. MY ELSTER provides platform-independent access to the tax administration's electronic services. To do so, you need to register with MY ELSTER. Log in to MY ELSTER with your user credentials and follow the platform's instructions.
• Alternatively, you can select the appropriate application form in the Federal Finance Administration's form management system in the "Tax Forms" section under "Wage Tax (Employees)":
  • Application for a change of tax class
  • Declaration of permanent separation
  • Declaration of resumption of marital / civil partnership community
• You fill out the application or declaration. You and your partner sign the application or declaration. You send the documents to the responsible office.
• The responsible authority will review your application or declaration. If necessary, they will request additional documents or information from you.
• The responsible authority will decide on your application.
• Your tax class will be changed.
• Your employer will be informed about the change in tax class.

Processing time

• A change of tax class takes effect on the 1st of the month following the application.


• The registration process with MEIN ELSTER can take up to 2 weeks.

Fees

no

Legal remedies

objection

Legal basis

Section 38b paragraphs 1 and 3 of the Income Tax Act (EStG)







Section 39 paragraph 6 of the Income Tax Act (EStG)