Do I have to have my electronic wage tax deduction details (ELStAM) changed after a separation in 2025?

If spouses/partners are permanently separated in 2025, they must notify the tax office using the official form Extern: Application for income tax reduction and for income tax deduction features 2025 (Öffnet in neuem Fenster) - main form and attachment "Tax class change". The notification can also be made electronically at Extern: My ELSTER (Öffnet in neuem Fenster) 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 2026).

However, spouses/partners can apply to the tax office for a tax class change. The application is made using the form Extern: Application for income tax reduction and for income tax deduction features 2025 (Öffnet in neuem Fenster) - main form and attachment "Tax class change", which both spouses/partners must sign. The application can also be submitted electronically at Extern: My ELSTER (Öffnet in neuem Fenster). 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 to be regarded as less favorable, in relation to tax class III, tax classes I, II and IV are to be regarded as less favorable. The form Extern: Application for wage tax reduction and for wage tax deduction features 2025 (Öffnet in neuem Fenster) - main form and attachment "electronic wage tax deduction features" can be used for this purpose (also via Extern: My ELSTER (Öffnet in neuem Fenster)).