When a divorce (Scheidung) or official separation (Trennung) occurs, several major tax-related changes arise, especially concerning:
Tax class
Tax exemptions
Child custody and support
Joint vs. individual tax filing
| Before Divorce | After Separation/Divorce |
|---|---|
| Married couples: Tax Class III/V or IV/IV | Switch to Tax Class I or II |
| Parent with custodial child | Receives Tax Class II + additional tax relief |
Automatically the year after separation
Not immediately upon divorce approval
If separation occurs before December 31, joint assessment becomes invalid for that year
After a divorce:
No right to Ehegattensplitting (income splitting)
Taxes are calculated individually
Higher-earning partners may pay more tax than before
| Requirement | Benefit |
|---|---|
| You live with a minor child and cover their expenses | Tax Class II + Relief Amount (4,260 € yearly) |
A formal application must be submitted to the Finanzamt.
| Case | Deductible? |
|---|---|
| Written agreement exists | Yes – up to €13,805 per year |
| Receiving partner signs consent | Required |
→ Deducted as special expenses (Sonderausgaben).
Not tax-deductible
Custodial parent receives Kindergeld or Kinderfreibetrag
| Recipient | Rule |
|---|---|
| Custodial parent | Receives full Kindergeld |
| Non-custodial parent | May claim half of the Kinderfreibetrag |
Splitting the allowance is possible through written agreement.
Each person files taxes individually
Joint filing (Zusammenveranlagung) only allowed if separation occurred after Dec 31 of that tax year
| German Term | Translation |
|---|---|
| Scheidung | Divorce |
| Trennung | Separation |
| Steuerklasse | Tax class |
| Entlastungsbetrag | Relief amount for custodial parents |
| Ehegattensplitting | Income splitting |
| Unterhalt | Support payments |
| Kindergeld | Child benefit |
| Kinderfreibetrag | Child tax allowance |
After divorce, Ehegattensplitting ends, and tax class changes to I or II
Custodial parents receive Tax Class II + relief amount
Spousal support may be deductible; child support is not
Custodial parent receives full Kindergeld
Each person must file taxes individually
Editorial Note:
Despite careful research, inaccuracies may occur. Treat this article as initial guidance and consult official authorities for confirmation.
