Tax class during year of separation

[alma.freya]

Me and my wife started our year of separation on 1 Nov 2023. We currently have 4/4 tax classes.

Does the separation have any impact on our 2023 einkommensteuererklärung?

When should we switch from 4/4 to 1/1?

Thank you!

[PandaMunich]

Me and my wife started our year of separation on 1 Nov 2023. We currently have 4/4 tax classes.

Does the separation have any impact on our 2023 einkommensteuererklärung?

No.

When should we switch from 4/4 to 1/1?

You should have switched to 1/1 on 1. January 2024 (if your wife has a child which will live with her, then she will be tax class 2 from 1. January 2024).
However, since the tax class combo 1/1 means exactly the same tax as the tax class combo 4/4, you not having switched already on 1. January 2024 is not a problem.

[alma.freya]

Me and my wife started our year of separation on 1 Nov 2023. We currently have 4/4 tax classes.

Does the separation have any impact on our 2023 einkommensteuererklärung?

No.

When should we switch from 4/4 to 1/1?

You should have switched to 1/1 on 1. January 2024 (if your wife has a child which will live with her, then she will be tax class 2 from 1. January 2024).
However, since the tax class combo 1/1 means exactly the same tax as the tax class combo 4/4, you not having switched already on 1. January 2024 is not a problem.

Thank you.

Can I change to 1 now using ELSTER?
Should my wife do the same, or can she decide when to change it herself?
In the ELSTER form there is a page for Ehegatte. Should I fill in my spouses information?

1.JPG (59.59 KiB) Viewed 2127 times

[alma.freya]

I have just seen there is also „Formular zum dauernden Getrenntleben“. If we complete this form, will our tax classes automatically change from 4/4/ to 1/1?

[PandaMunich]

I have just seen there is also „Formular zum dauernden Getrenntleben“. If we complete this form, will our tax classes automatically change from 4/4/ to 1/1?

Yes.
It asks you declare the day on which you separated, if this date was in 2023, e.g on 15. November 2023, the last year for which you will be able to file a joint tax return will be 2023. In this case, you fill in 15.11.2023 into the form.

If, on the other hand, the date was in 2024, e.g. 4. February 2024, because you had separated in November 2023, but then had a reconciliation on 17. December 2023, after which you again decided to separate, then you will also be able to file a joint tax tax return (which means saved tax, but only if one of you earns more than the other) also for 2024. In that case, you will fill in 04.02.2024 into the form.
This "tax reconciliation" does not affect the 1 year you need to live apart for an amicable divorce, don't worry, this is laid down in § 1567 (2) BGB: https://www.gesetze-im-internet.de/engl ... html#p6090

• (2) Living together for a short period which is intended to reconcile the spouses does not interrupt or suspend the periods laid down in section 1566.

Sources:

• https://www-lohi-de.translate.goog/news ... r_pto=wapp

• Haufe article (so run through DeepL.com): https://www.haufe.de/recht/deutsches-an ... 90144.html
  • For tax reasons, it is therefore not advisable to separate shortly before the turn of the year, as this means that only separate assessment (corresponding to tax class I) will be applicable at the beginning of the following year.
  • If a genuine but failed attempt at reconciliation has taken place in the relevant assessment period, it should be recorded in an appropriate manner. Under tax law, it interrupts the permanent separation for this calendar year - unlike for divorce in Section 1567 (2) BGB.
  • Such an attempt at reconciliation must last at least three to four weeks, although case law requires different periods of renewed cohabitation ranging from one month to seven weeks.
  • If a three- to four-week reconciliation attempt is made at the turn of the year, the right of joint assessment applies for the assessment period of the beginning of the reconciliation attempt and for the subsequent assessment period of the following year.

2024-06-09 11_04_28-ELSTER - ELeVGetrenntlebend - 4 - Erklärung der Trennung.jpg (162.9 KiB) Viewed 2114 times

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The form you had before, "Antrag auf Steuerklassenwechsel bei Ehegatten" is wrong, that one is for spouses who have not separated.
Which is why it only offers the "married" tax class combinations 4 & 4 and 3 & 5 and 5 & 3.

[alma.freya]

I have just seen there is also „Formular zum dauernden Getrenntleben“. If we complete this form, will our tax classes automatically change from 4/4/ to 1/1?

Yes.
It asks you declare the day on which you separated, if this date was in 2023, e.g on 15. November 2023, the last year for which you will be able to file a joint tax return will be 2023. In this case, you fill in 15.11.2023 into the form.

If, on the other hand, the date was in 2024, e.g. 4. February 2024, because you had separated in November 2023, but then had a reconciliation on 17. December 2023, after which you again decided to separate, then you will also be able to file a joint tax tax return (which means saved tax, but only if one of you earns more than the other) also for 2024. In that case, you will fill in 04.02.2024 into the form.
This "tax reconciliation" does not affect the 1 year you need to live apart for an amicable divorce, don't worry, this is laid down in § 1567 (2) BGB: https://www.gesetze-im-internet.de/engl ... html#p6090

• (2) Living together for a short period which is intended to reconcile the spouses does not interrupt or suspend the periods laid down in section 1566.

Sources:

• https://www-lohi-de.translate.goog/news ... r_pto=wapp

• Haufe article (so run through DeepL.com): https://www.haufe.de/recht/deutsches-an ... 90144.html
  • For tax reasons, it is therefore not advisable to separate shortly before the turn of the year, as this means that only separate assessment (corresponding to tax class I) will be applicable at the beginning of the following year.
  • If a genuine but failed attempt at reconciliation has taken place in the relevant assessment period, it should be recorded in an appropriate manner. Under tax law, it interrupts the permanent separation for this calendar year - unlike for divorce in Section 1567 (2) BGB.
  • Such an attempt at reconciliation must last at least three to four weeks, although case law requires different periods of renewed cohabitation ranging from one month to seven weeks.
  • If a three- to four-week reconciliation attempt is made at the turn of the year, the right of joint assessment applies for the assessment period of the beginning of the reconciliation attempt and for the subsequent assessment period of the following year.

2024-06-09 11_04_28-ELSTER - ELeVGetrenntlebend - 4 - Erklärung der Trennung.jpg

******************************************************************************************************************

The form you had before, "Antrag auf Steuerklassenwechsel bei Ehegatten" is wrong, that one is for spouses who have not separated.
Which is why it only offers the "married" tax class combinations 4 & 4 and 3 & 5 and 5 & 3.

Wonderful thank you. Our separation date is Nov 2023 and we have already completed our 2023 joint tax return. After submitting our Formular zum dauernden Getrenntleben, will our tax classes change immediately, or on 1 Jan 2025?

[PandaMunich]

Wonderful thank you. Our separation date is Nov 2023 and we have already completed our 2023 joint tax return. After submitting our Formular zum dauernden Getrenntleben, will our tax classes change immediately, or on 1 Jan 2025?

They will change immediately, i.e. from next month, i.e. from July 2024.

[alma.freya]

Wonderful thank you. Our separation date is Nov 2023 and we have already completed our 2023 joint tax return. After submitting our Formular zum dauernden Getrenntleben, will our tax classes change immediately, or on 1 Jan 2025?

They will change immediately, i.e. from next month, i.e. from July 2024.

So my July payslip still shows StKl. 4. Should I notify my employer about my new tax class or should they be notified by the Finanzamt?

[PandaMunich]

So my July payslip still shows StKl. 4. Should I notify my employer about my new tax class or should they be notified by the Finanzamt?

Some payroll accountants don't query the ELStAM database every time before doing the payslips (like they are obliged to!): https://www-bzst-de.translate.goog/DE/P ... r_pto=wapp
--> I would ask at your payroll department first.