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Do I have to have my electronic wage tax deduction details (ELStAM) changed after a separation in 2024?

If spouses/partners are permanently separated in 2024, they must notify the tax office using the official form Declaration of permanent separation. The notification can also be made electronically at My ELSTER if you are registered at ELSTER The permanent separation will be noted in the electronic wage tax deduction features (ELStAM). Tax class I is automatically assigned for the following year (from 2025).

However, spouses/partners can apply to the tax office for a change of tax class. The application is made using the form Application for tax class change for spouses/partners, which both spouses/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 favorable tax class (i.e. higher wage tax deduction) noted in their 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 electronic wage tax deduction features can be used for this purpose (also via My ELSTER).

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