🧮 Tax consequences of separation and divorce

In the year of separation you can usually still be assessed jointly. After that, tax classes change – and maintenance payments may be tax-deductible.

Change of tax class Joint assessment Spouses' income splitting Realsplitting Anlage U § 26 EStG § 10 Abs. 1a EStG

In brief

In the calendar year of the separation you can generally still choose joint assessment with spouses' income splitting one last time (§ 26 Abs. 1 EStG) – it is enough that you had not yet lived permanently separately on at least one day of that year. From the following calendar year, both spouses must be assessed individually and generally change tax class, usually both to tax class I (or II for single parents entitled to the relief amount).

If one spouse pays the other maintenance after the divorce or during permanent separation, they can deduct it up to a statutory maximum amount as special expenses for tax purposes (limited realsplitting, § 10 Abs. 1a Nr. 1 EStG) – for this, the person receiving maintenance must consent, because they then have to pay tax on the payments received themselves.

Step by step

Record the date of separation in the tax yearFor the last joint assessment, what counts is whether in the calendar year concerned you still had at least one day of not living permanently separately.
Consider joint assessment for the year of separationBoth spouses must consent to joint assessment in writing; it is often more favourable for tax purposes than individual assessment.
Change tax class in good timeAt the latest at the start of the year following the separation, you must have the tax class changed at the tax office.
Consider realsplittingCheck with tax advice whether limited realsplitting is worthwhile for maintenance payments, and obtain the consent of the person entitled to maintenance (Anlage U).
Submit Anlage U annuallyFor realsplitting, the paying and receiving persons must submit Anlage U anew each year with their tax return.

Deadlines

Until the end of the year of separation

Last opportunity for joint assessment with spouses' income splitting for the calendar year of the separation§ 26 Abs. 1 EStG

From the year following the separation

Obligation to switch to individual assessment and the corresponding tax class§ 26 Abs. 1, § 38b EStG

€13,805 per year (2026)

Maximum amount for the special expenses deduction of maintenance payments to the divorced or permanently separated spouse under limited realsplitting, plus health/long-term care insurance contributions assumed§ 10 Abs. 1a Nr. 1 EStG

Watch out – common mistakes

Realsplitting is only worthwhile if the person receiving maintenance consents – they must then pay tax on the payments as other income (§ 22 Nr. 1a EStG); financial compensation for this consent is customary and should be agreed.
Without a timely change of tax class, back payments may arise if the old tax class combination (e.g. III/V) continues to be applied beyond the year of separation.
An alternative to realsplitting is deduction as an extraordinary burden under § 33a EStG up to a separate, lower maximum amount – without a consent requirement, but without any tax advantage beyond the maximum amount.
The maximum amounts given are adjusted from time to time – check the current position with your tax adviser or the tax office.

In depth · legal basis, figures and practice – for advisers and professionals

Joint assessment in the year of separation (§ 26 EStG)

The prerequisite for choosing joint assessment under § 26 Abs. 1 EStG is that the spouses have not lived permanently separately. According to settled case law and administrative practice, it is enough if this prerequisite was met on a single day of the calendar year concerned. Anyone who separates in November, for example, can still choose joint assessment for the whole current year; from 1 January of the following year this is no longer possible.

Change of tax class

With the end of the year of separation in the tax sense, the tax class must also be adjusted – as a rule both (former) spouses move to tax class I; anyone who is a single parent and meets the requirements can apply for tax class II with the relief amount for single parents (§ 24b EStG) – more on this in the Wegweiser for single mothers (Alleinerziehende Mütter).

Limited realsplitting (§ 10 Abs. 1a Nr. 1 EStG)

Maintenance payments to the divorced or permanently separated spouse can, upon application of the paying person, be deducted as special expenses, up to a maximum amount of €13,805 in 2026 plus the basic health and long-term care insurance contributions paid for the spouse entitled to maintenance. A prerequisite is the consent of the person receiving maintenance on "Anlage U", because they must then pay tax on the amounts received as other income (§ 22 Nr. 1a EStG). Alternatively – without a consent requirement, but with a lower maximum amount (€12,348 in 2026) – maintenance payments can be claimed as an extraordinary burden under § 33a EStG.

Who is responsible

Finanzamt (tax office)
Tax advice

Quick questions

Worum geht es bei „Tax consequences of separation and divorce“?

In the year of separation you can usually still be assessed jointly. After that, tax classes change – and maintenance payments may be tax-deductible.

Which deadlines and figures matter?

Until the end of the year of separation: Last opportunity for joint assessment with spouses' income splitting for the calendar year of the separation (§ 26 Abs. 1 EStG)
From the year following the separation: Obligation to switch to individual assessment and the corresponding tax class (§ 26 Abs. 1, § 38b EStG)
€13,805 per year (2026): Maximum amount for the special expenses deduction of maintenance payments to the divorced or permanently separated spouse under limited realsplitting, plus health/long-term care insurance contributions assumed (§ 10 Abs. 1a Nr. 1 EStG)

What should I do first?

Record the date of separation in the tax year: For the last joint assessment, what counts is whether in the calendar year concerned you still had at least one day of not living permanently separately.
Consider joint assessment for the year of separation: Both spouses must consent to joint assessment in writing; it is often more favourable for tax purposes than individual assessment.
Change tax class in good time: At the latest at the start of the year following the separation, you must have the tax class changed at the tax office.

What do I need to watch out for?

Realsplitting is only worthwhile if the person receiving maintenance consents – they must then pay tax on the payments as other income (§ 22 Nr. 1a EStG); financial compensation for this consent is customary and should be agreed.
Without a timely change of tax class, back payments may arise if the old tax class combination (e.g. III/V) continues to be applied beyond the year of separation.
An alternative to realsplitting is deduction as an extraordinary burden under § 33a EStG up to a separate, lower maximum amount – without a consent requirement, but without any tax advantage beyond the maximum amount.

Evidence

§§ 10 Abs. 1a Nr. 1, 22 Nr. 1a, 24b, 26, 33a, 38b EStG (gesetze-im-internet.de)

As of

As of September 2026 (realsplitting/extraordinary burden amounts: assessment period 2026). · Sources and method

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