Divorce & Tax in Germany 2026: Classes, Alimony, Splitting

Separation is an emotional ordeal — and simultaneously one of the life events where tax law pulls the most levers. Between the last joint splitting year, tax class change, Realsplitting, and single-parent relief, there’s often €3,000 to €8,000 per year of tax difference. This guide covers the key levers.

In short: In the year of separation (the tax year in which you separate) you can still file jointly = splitting tariff. From the following year onward, individual filing only. Tax class change no later than Jan 1 after the first full year of separation: class I (single) or class II (single parent, extra €4,260 relief). Alimony: Realsplitting up to €13,805 or §33a up to €12,084. Child support is not deductible.

The separation year: capture the last splitting bonus

What is the Trennungsjahr?

The Trennungsjahr is the calendar year in which you and your partner begin living permanently apart — either in separate apartments or within the same flat with strict separation (own bedrooms, separate households, no shared finances).

The tax logic

• Separation year: if you lived together for even a single day of the calendar year, you can choose joint filing (Zusammenveranlagung). It applies to the whole year.
• Following year: fully separated → no joint filing possible, individual filing only.
• Both spouses must agree to joint filing. If one applies for individual filing, that decision stands.

Why joint filing almost always pays off

Marriage splitting is most valuable when incomes are unequal:

Situation	Splitting benefit
Both similar (e.g. 60k / 55k)	Low, often < €500
Moderate gap (e.g. 80k / 40k)	€2,000–€3,500
Large gap (e.g. 95k / 25k)	€4,000–€6,000
One income, one zero (e.g. 70k / 0)	€6,000–€8,000

Even when the separation is bitter — one last joint filing can be worth several thousand euros. For cooperative separations, it’s worth negotiating.

Tip: Communication after a separation is hard, but tax planning is concrete: “Let’s file jointly for 2026 — we save X together — then file separately from 2027.” Many separating couples can agree on this pragmatic step even when things are emotional.

The tax class change: timing is everything

After the separation year, you must switch tax class. Not switching = the Finanzamt corrects retroactively and claws back.

The new classes

• Class I — single, divorced, permanently separated (no child in household)
• Class II — single parent with at least one child in the household (includes the single-parent relief of €4,260)

Timing

• Separation in September 2026 → classes III/V remain through 31.12.2026 (separation year)
• As of January 1, 2027: switch to class I or II
• The switch is done at the Finanzamt via ELSTER or paper form

The single-parent relief (Alleinerziehenden-Entlastungsbetrag)

If after separation your child(ren) live primarily with you:

• €4,260 base amount per year
• + €240 per additional child (second, third, etc.)
• Directly tax-free — no threshold to cross
• Automatically included in class II — or claim retroactively via the tax return (if you were in class I incorrectly)

Example: Single parent with 2 children = €4,500 tax-free per year. At a 30% marginal rate: €1,350 less tax per year.

Alimony: Realsplitting vs §33a EStG

If you pay spousal alimony to your ex, you have two ways to use it tax-wise.

Path 1: Realsplitting (§10 Abs. 1a EStG) — usually better

• 2026 cap: €13,805 per year deductible (special expenses)
• Your ex must consent (sign Anlage U)
• The amount becomes your ex’s taxable income
• With unequal marginal rates (you high, ex low), a powerful lever

Example

Martin (gross 85k, marginal rate 37%) pays €12,000 alimony per year to his ex Anna. Anna earns 22k gross.

• Martin deducts €12,000: 37% × €12,000 = €4,440 saved
• Anna taxes €12,000 at her ~22% marginal rate: €2,640 tax
• Net benefit for the couple: €1,800 per year

Martin and Anna can agree that Martin offsets part of Anna’s extra tax — both end up better off.

Path 2: Extraordinary burden (§33a EStG) — without consent

• 2026 cap: €12,084 per year
• No consent from ex needed
• Ex does not have to tax it
• But: ex must not have own income above the basic allowance (~€11,604)
• Every euro of ex’s income above this reduces your deduction euro-for-euro

In practice: §33a only works if your ex has very low own income (parental leave, unemployment).

When the ex cooperates: prefer Realsplitting

Most separated couples end up at the question: “Consent or not?” A tip: offer monetary compensation:

“I save X € through Realsplitting. You pay Y € extra. I’ll give you half of that as compensation — so we both have more net.”

This works surprisingly well in practice and saves nerves.

Child support: not deductible, but not useless

Child support under the Düsseldorfer Tabelle is not tax-deductible — not via Realsplitting, not via §33a. Instead you get:

• Kindergeld (€250 per month/child in 2026) — usually paid to the primary-caregiver parent
• Kinderfreibetrag (child allowance — €8,388 per child in 2026, splittable) — applied automatically via the Günstigerprüfung
• Single-parent relief — see above

Important: the primary-caregiver parent typically receives the full Kindergeld. The paying parent can in some cases have half the Kinderfreibetrag transferred to themselves if they pay support and the other parent doesn’t contribute.

Childcare after separation

Childcare costs (Kita, Hort, childminder) can be deducted after separation via the Anlage Kind:

• 80% of costs, max €4,800 per child (2025 rules)
• Only the parent where the child primarily lives AND who actually pays the costs

More details: Childcare tax deduction in Germany 2026.

Key deadlines

Event	Deadline	What to do
Separation	–	Sort receipts + bank statements (alimony, shared accounts, etc.)
Jan 1 after separation year	latest	Switch tax class to I or II (ELSTER)
July 31 of following year	mandatory filing	Submit individual tax return
First Realsplitting	with tax return	Attach Anlage U signed by both

Delays cost: an unchanged tax class means retroactive back-payment plus interest (0.5% per month from month 15 after year-end).

Related topics

• Changing tax class in Germany
• Childcare tax deduction in Germany 2026
• German inheritance & gift tax — if divorce triggers significant wealth transfer

Common mistakes

1. Joint filing in separation year given up. Often out of conflict — costs both several thousand euros.
2. Tax class not changed. The Finanzamt corrects retroactively with back-payment.
3. Single-parent relief not applied for. Often forgotten when stuck in class I, though class II would apply.
4. Realsplitting attempted without consent. Anlage U must be signed by both.
5. Child support declared as Realsplitting. Finanzamt rejects immediately — child support is not deductible.
6. Divorce costs missed. Divorce legal fees are no longer deductible as extraordinary burden since 2013 — but legal fees for alimony disputes can still be deductible (§33 EStG, strict conditions).

How Restio helps

Divorce touches almost every part of your tax life simultaneously — class, alimony, children, housing. Restio holds it together:

• Separation-year calculator — enter both incomes, Restio shows the splitting benefit and whether joint filing is worth it for you both.
• Class-change reminder — alert for January 1 after the separation year, direct link to the ELSTER form, pre-filled appendices.
• Realsplitting simulator — enter both incomes + alimony amount, Restio compares Realsplitting vs §33a vs no deduction and shows the optimal option including a compensation proposal.
• Single-parent check — ensures you claim the relief and are in the right class.
• Instant answers — “Can we still file jointly in the separation year?”, “Ex refuses to sign Anlage U — now what?”, “Are the legal fees for alimony negotiations deductible?” — in English or German.

Divorce is never easy — but with clarity and a few timely decisions, there’s real tax relief to be had. The biggest mistake is inaction; the second biggest is trying to do it all alone.