Tax class change during separation
September 20, 2016 | 30,00 EUR | answered by Ginster Frank
Hello,
I would like to know the following:
My husband and I are going through a divorce. We have been separated since June 2015 and had a reconciliation attempt at the beginning of this year for about 4 weeks, because during this time our old dog passed away. Does this reconciliation attempt justify the change of my soon-to-be ex-husband's tax class not happening until 2017 instead of 2016? Are there any current court rulings on this matter?
Sincerely,
Dear inquirer,
First of all, we would like to thank you for your inquiry. Based on the information provided by you and the fee you have paid for the initial consultation, we would like to answer your question as follows:
According to § 26 paragraph 1 of the Income Tax Act (EStG), spouses are required to file a joint tax return, unless they are permanently separated. According to § 38b paragraph 1 EStG, for the purpose of income tax withholding, the tax class combination III/V or IV/IV can be chosen.
An attempt at reconciliation interrupts the permanent separation for tax purposes, as long as the marital cohabitation and economic community are temporarily restored. Therefore, in this case, a joint tax return for spouses should be filed for the year 2016.
A change in the tax class of your husband can only be made in 2017, if the conditions for a joint tax return are not met.
We would like to point out that the burden of proof for the conditions of a joint tax return lies with you. Evidence of the resumption of cohabitation in the shared residence and joint financial management should be kept for submission to the tax authority.
If you have any further questions, please feel free to contact us by phone at 02232 / 93 45 0.
