Ask a tax advisor on the topic of Tax return

Tax class after long-term separation

March 18, 2017 | 40,00 EUR | answered by Oliver Burchardt

Hello,

I am currently going through a divorce and separated from my wife in 2012. I own a single-family house, from which I moved out in July 2012. In 2016, I filed for divorce, which also involved a change in tax class to class 1 starting in January 2016. For the year 2012, I filed a joint tax return with my wife. It was only in 2015 that I changed my address registration to prepare for moving back in early 2016 (reoccupying my house).

I have now received a request from the tax office to submit my tax return for 2015. From a tax perspective, I should have been taxed in class 1 from 2013 onwards. I have always covered the ongoing costs for maintaining the property as well as made additional payments to my wife (with proof of money transfers).

I am wondering which tax class would be advisable for the years 2013, 2014 (which are still pending), and 2015. If I were to enter tax classes 3 and 5, I would need to reach an agreement with my wife. At the same time, the determination of the amount and duration of post-divorce spousal support is ongoing. On one hand, my wife should have been actively seeking employment since 2012, but on the other hand, I am concerned that her legal representation may argue that the separation did not occur in 2012 (even though it was determined by the court).

What tax classes do you recommend for 2013, 2014, and 2015 (assuming I can reach an agreement with my wife)?
What expenses could I claim to reduce my tax burden (e.g. alimony, interest and repayment costs)?

Thank you and best regards.

Oliver Burchardt

Dear inquirer,

Thank you for your inquiry, which I would be happy to answer as part of an initial consultation.

You no longer have the option to change tax classes for previous years. The tax class does not affect the total tax, but only influences the prepayment. At the end of the year, the tax burden is determined by the income tax return, and the tax classes no longer play a role.

Joint assessment is also no longer possible from 2013 onwards, as you are permanently separated.

Unfortunately, the only option is to deduct maintenance payments, but this is limited and comes with high hurdles:
1. You can deduct the costs as special expenses up to €13,805 if your wife agrees to this by signing Annex U. Your wife would then have to declare the maintenance payments as income. She is not obligated to agree, and you cannot force her to do so.
2. If your wife refuses to agree, you can deduct the costs up to €8,652 as exceptional burdens. However, your wife would have to disclose her income to the tax office, as a reduction occurs for annual earnings above €624. If your wife is not willing to do this, you cannot go down this path either.

Best regards,

Oliver Burchardt