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Do I have to have my electronic income tax deduction characteristics (ELStAM) changed after a separation in 2020?

If spouses/partners are permanently separated in 2022, they must notify the tax office using the official form Declaration of permanent separation. The notification can also be made electronically at"My Elster". The permanent separation will be noted in the electronic income tax deduction features (ELStAM). For the following year, tax class I is automatically assigned.

The spouses/partners can, however, apply to the tax office for a change of tax class. The application is made using the form Application for change of tax class for spouses/life partners, which both spouses/life partners must sign. The application can also be submitted electronically at"My Elster". Spouses can choose between the tax class combinations III/V, IV/IV or IV/IV with factor.

Each employee also has the option of having a less favourable tax class (i.e. higher wage tax deduction) noted in his ELStAM. In relation to tax class II, only tax class I is considered less favorable; in relation to tax class III, tax classes I, II, and IV are considered less favorable. The form Applications for the electronic wage tax deduction features can be used for this purpose (also via My Elster).

 

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