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  1. Hi dear German tax declaration expert,   I am writing on behalf of one my friend. He got married in 2020 in India and his wife came to Germany last year (2021). They have changed the tax class to III/V now (he was single and hence was in tax class I before), and he would like to declare the tax from 2019  till 2021. We(my friend and me) would like to try this all alone.   We have heard that filling the form "Bescheinigung außerhalb EU" for her wife might help him to change the tax class in 2020 also to  III/V, even though his wife was not in Germany at the moment: https://neotax.eu/user/pages/pdfs/GER%20-%20NON%20EU%20EWR%20EN.pdf   Questions: - If that correct, does anybody have experience from where we have to fill that form in India? - Do anything else needs to be submitted/ fulfilled to make the tax class to III/V in 2020 for him? - He went a few times to india last year and the year before due to marriage: do we have any kind of possiblities to delcare the flight tickets or any other costs in this case?   I look forward to hearing from some has experience in this. Thanks in advance.