Elektronische Lohnsteuerabzugsmerkmale ändern bei Wiederaufnahme der Partnerschaft oder Ehe
Rheinland-Pfalz
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99102036011005, 99102036011005
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Typ 2/3
Inhalt
Begriffe im Kontext
- Sonstige Steuern: Zahlung, Sätze, Steuererklärungen
- Gesetzlich oder durch Rechtsverordnung geregelte Beschäftigungsbedingungen einschließlich Arbeitsstunden, bezahlter Urlaub, Urlaubsansprüche, Rechte und Pflichten in Bezug auf Überstunden, Gesundheitskontrollen, Beendigung von Verträgen, Kündigung oder Entlassungen)
- Steuern und Abgaben für Mitarbeiter (2040100)
- Einkommensteuer und Kirchensteuer (1060200)
- Steuererklärung (1060100)
Fachlich freigegeben am
Fachlich freigegeben durch
§ Section 39e (6) of the Income Tax Act (EStG);
https://www.gesetze-im-internet.de/estg/__39.html
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.
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.
Resumption of the marital/life partnership relationship of spouses/life partners after permanent separation.
Please contact the relevant tax office to notify them of the end of your separation and the corresponding change of tax class
- Complete the officially prescribed form immediately and submit it to your local tax office.
- The family-friendly tax classes will then already be taken into account in the income tax deduction procedure.
Guide to authorities, tax office search on the website of the Federal Central Tax Office
https://www.bzst.de/gemfa
Form: "Declaration on the resumption of the marital/life partnership relationship" on the website of the Federal Ministry of Finance under "Wage tax (employees)"
https://www.formulare-bfinv.de/
- Changing tax class after resumption of the marital or cohabiting partnership
- Resumption of the joint living and economic community ends the permanent separation
- Family tax class (III/V, IV/IV, IV/IV with factor) is taken into account at the beginning of the month in which the separation ends
- Responsible: Tax office
You can find the tax office responsible for you via the Internet, the authority guide (tax office search), see further information
Please send the declaration of resumption of the marital/life partnership relationship to the responsible tax office immediately using the officially prescribed form.