Taxation after separation/divorce

[Emkay]

I’d really appreciate some advice on tax during separation and after divorce. I lastly filed jointly with my husband in December 2025 for the 2024 tax year. My husband began separation process September 2025. Does my tax class change for the whole of 2025 or from 2026? Separation year ends September 2026.

When would I change to tax class 1? My daughter is nearly 25 and doesn't live at home at present.

My income comes from monthly UK rental profit. This income has since 2021 been under Progressionsvorbehalt. UK savings interest under UK £1000 non taxable amount. DE taxed though. I’ve also DE savings just over the 1000€ Freibetrag. Our Steuerberater told me that savings over the Freibetrag will be taxed at 25% plus ca. 5% Solidarity tax. During separation and after divorce, my total income would be under the personal tax free amount of ca.12000€ per year. Is there a way to not have savings taxed at source and have to reclaim later through tax return? Just trying to work out how to manage financially. Also not sure yet when I’d have to pay my own Krankenkasse.

Any advice would be very much appreciated.

[PandaMunich]

When would I change to tax class 1? My daughter is nearly 25 and doesn't live at home at present.

Tax classes are irrelevant for you, the complete name of the tax class is "Lohnsteuerklasse", i.e. wage tax class.
Since you are not an employee, you do not have a wage to be taxed according to a tax class.
Your husband has to have his tax class changed from 01.01.2026 from tax class 3 to tax class 1, i.e. he loses the tax advantages of being married from 2026: https://www-unterhalt-net.translate.goo ... r_pto=wapp

You will simply be taxed as if you were unmarried, i.e. as you already stated, the first 12,348€ of your 2026 worldwide income will be tax-free, see the Grundfreibetrag 2026: https://de.wikipedia.org/wiki/Grundfrei ... utschland)

My income comes from monthly UK rental profit. This income has since 2021 been under Progressionsvorbehalt. UK savings interest under UK £1000 non taxable amount. DE taxed though. I’ve also DE savings just over the 1000€ Freibetrag. Our Steuerberater told me that savings over the Freibetrag will be taxed at 25% plus ca. 5% Solidarity tax. During separation and after divorce, my total income would be under the personal tax free amount of ca.12000€ per year. Is there a way to not have savings taxed at source and have to reclaim later through tax return?

Yes, you can apply at your Finanzamt for a Nichtveranlagungsbescheinigung, which you then give your German banks and they will then not deduct any tax from your capital income: https://www-vr-de.translate.goog/privat ... r_pto=wapp

Also not sure yet when I’d have to pay my own Krankenkasse.

Nothing, you remain in free Familienversicherung, i.e. insured through your husband until you're actually divorced from him: https://www-kanzlei--hasselbach-de.tran ... r_pto=wapp