How long can I retain a favourable tax bracket (Class 2) after a divorce?

How long you can retain a favourable tax class (Class 2) depends on your legal situation.

‘Simple’ separation (without a court order)
In the event of a de facto separation without court approval, both spouses automatically continue to be taxed jointly, even if they live at different addresses.

Tax implications:

Tax class 2 remains in place.
The spouses remain jointly and severally liable for the payment of tax for the years covered by the joint assessment.

Divorce or legally recognised separation
Divorced persons, as well as those who are legally separated by a court order or are de facto separated, generally benefit from a transitional period.

Transitional period:

You retain tax class 2:

• in the year of the event (divorce or separation)
• and for the three years following that.

During this period, you will be taxed individually, but tax class 2 remains valid on your tax deduction form.

After the transitional period has ended
After the transitional period has ended, your tax class will be:

• Class 1 or
• Class 1a, if you have one or more dependent children or if you are over 64 years of age on 1 January of the relevant tax year.

Special case: authorisation to live separately prior to divorce
If a court grants permission to live separately before the actual divorce:

The year of this decision is the last year of joint assessment (year N).
The transitional period begins in the following year (N+1),
even if the divorce takes place during the course of that same year.

Updated on: 12/08/2026