Change electronic wage tax deduction features on separation

In order to be assigned to tax classes III/V, IV/IV, IV/IV with factor, you and your spouse/life partner must not be permanently separated on January 1 of the year.

A permanent separation is assumed if the cohabitation and economic community belonging to the marriage/life partnership no longer exists in the long term according to the overall picture of the circumstances.

• If the separation takes place after January 1st of a year, the previous tax classes still apply for the current year.
• In the year of separation, only a tax class change from tax class III to V or vice versa or to IV/IV is possible.
• You and your spouse/partner will only be assigned to tax class I from January 1 of the following year. Your employer will be automatically notified of the changed tax class.
• If you live with your child in the same household from January 1st of the following year, you can also apply for tax class II if the other requirements are met.

If your marriage is divorced/your civil partnership is dissolved, the following applies:

• If you and your spouse/partner were already permanently separated on January 1 of the year of divorce/annulment, there are generally no changes to the tax class. You will remain in tax class I or, if the requirements are met, tax class II.
• If you and your spouse/cohabiting partner have not yet been living apart permanently on January 1 of the year of the divorce or annulment, the previous tax classes still apply for the year of the divorce/annulment of the civil partnership.
• It is only possible to change tax class from tax class III to V or vice versa or to IV/IV.
• You and your former spouse/cohabiting partner will only be assigned to tax class I from January 1 of the following year. Your employer will automatically be notified of the changed tax class.
• If you live with your child in the same household from January 1st of the following year, you can also apply for tax class II.