Change electronic income tax deduction features after the death of a spouse

If your spouse or partner dies, your tax class will automatically be changed to tax class III from the first month following the date of death.

In the following year, you will also remain in tax class III.

From the beginning of the second calendar year after the death of your spouse or partner, tax class I will be created for you under program control.

You will not be switched to tax class III after the death of your spouse or partner if, for example, you were permanently separated at the time of death.

Instead of tax class III, you may also be eligible for the more favorable tax class II if you are entitled to the relief amount for single parents. You can apply for tax class II at your local tax office (see further information).

Please note:
Since the law introducing the right to marry for people of the same sex came into force on October 1, 2017, new civil partnerships can no longer be established in Germany.

Same-sex couples have been able to marry each other since this date and are therefore on an equal footing with opposite-sex couples.

Existing civil partnerships can be converted into a marriage. However, there is no obligation to do so. Existing civil partnerships can be continued in their current form.