Change tax class after resumption of marital or civil partnership union
Source: Serviceportal Rheinland-PfalzIf you and your spouse or civil partner resume your marital/ civil partnership relationship after a permanent separation, you are again entitled to the family tax classes III/V, IV/IV or IV/IV with factor.
The family-friendly tax class can then already be taken into account in the employment tax deduction procedure. It is taken into account at the beginning of the month in which the separation ended.
If tax class II was taken into account for you and/or your permanently separated spouse/life partner during the separation, this is no longer applicable when the family-related tax classes are assigned.