Change tax class after resumption of marriage or civil partnership 
If you are no longer permanently separated from your spouse/partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.
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Basic information
If you and your spouse or partner resume your marital/life partnership relationship after a permanent separation, you are again entitled to the family-friendly tax classes III/V, IV/IV or IV/IV with factor.
The family-friendly tax class can then already be taken into account in the income tax deduction procedure. It will be taken into account at the beginning of the month in which the separation ends.
If you and/or your permanently separated spouse/partner were in tax class II during the separation, this will no longer apply when the family-based tax classes are assigned.
Requirements
Resumption of the marital/life partnership relationship of spouses/life partners after permanent separation.
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Procedure
Please contact the relevant tax office to notify them of the end of your separation and the corresponding change of tax class. You can do this in the following ways:
Online via the ELSTER portal:
- You can submit the declaration of resumption of marital or civil partnership to the tax office online via ELSTER.
- ELSTER is a barrier-free and platform-independent access to the electronic services of the tax administration.
- You need a certificate for the electronically authenticated transmission. You will receive this following your registration on ELSTER.
- Please note that the registration process can take up to 2 weeks.
Written application:
- Complete the officially prescribed form "Application for income tax reduction and for income tax deduction features" with the "Tax class change attachment" immediately and submit it to your local tax office. You can find the application form under "Forms".
- The family-friendly tax classes will then already be taken into account in the income tax deduction procedure.
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Necessary Documents
- No documents are required.
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Competent Department
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Finanzamt Bremen
- +49 421 361 90909
- Rudolf-Hilferding-Platz 1, 28195 Bremen
- Website
- office
@fa- hb. bremen. de
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Finanzamt Bremerhaven
- +49 471 596 99000
- Rickmersstraße 90, 27568 Bremerhaven
- Website
- office
@fa- bhv. bremen. de
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Online Services
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Fees / Costs
gebührenfrei
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Deadlines & processing time
What deadlines must be paid attention to?
None.
How long does it take to process
Processing usually takes place immediately after receipt.
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Legal Bases
This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.
The official information in German is complete and correct. 04.11.2025