Divorce/Separation
August 28, 2011 | 25,00 EUR | answered by Dr. Yanqiong Bolik
I have been separated from my wife since the end of June 2011. Our son (21 years old) is currently in training to become a teacher and lives with me. My wife has found an apartment and is currently working in a hardware store. She is currently in tax class 5, while I am in tax class 3. My question is: When do I have to inform the tax office about the separation, what tax class will I then be placed in and what about my wife? What does it mean when there is a change of tax class? If I end up in a tax class that is unfavorable for me, will it change again?
Kind regards
Dear inquirer,
Thank you for your inquiry, which I am happy to answer taking into consideration your contribution as well as the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, or changing information can alter the tax result.
First, a distinction is made between wage tax deduction and income tax assessment:
Wage tax deduction is a form of income tax prepayment. The tax class determines the amount of wage tax deduction. Spouses can be assigned tax class combination 3/5 upon request, which corresponds to your current situation. As long as the spouses are not definitively divorced, the assigned tax class combination can still be maintained in the separation year. There is often still the possibility that the spouses will reunite after a certain period of separation. Therefore, spouses are not obliged to immediately inform the tax office after separation.
Income tax assessment takes place after the end of an assessment period, e.g. after 31.12.2011. The actual amount of income tax to be paid is determined. If the wage tax deducted in advance exceeds the determined income tax, the taxpayer receives a tax refund. In the opposite case, there is a tax payment for the taxpayer. The tax assessment depends, among other things, on the type of assessment. Spouses can only choose joint assessment if they have not been permanently separated during the relevant assessment period. Therefore, they must indicate in the income tax return since when they have been permanently separated.
Based on your description, I assume that you and your wife have been living separately since the end of June 2011. You do not have to inform the tax office of your separation for the separation year 2011 if permanent separation has not yet been established. In this case, you can maintain the valid tax class combination. If you were to live permanently separate from your wife in 2012 (throughout the entire year), you are required to notify by 1.1.2012 and choose the less favorable tax classes I or II. Tax class II is slightly more favorable than tax class I due to the single parent relief amount. You can get tax class II if, among other things, your son is registered with you and you receive child benefit for your son.
Permanent separation leads to higher wage tax deduction with tax class I or II. The advantage of joint assessment with splitting of income no longer applies.
I hope that my explanation has helped you to gain an overview.
Best regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 9332 2657
Email: info@zdbz.de
