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Applying for a change of tax class during marriage or civil partnership
The amount of income tax that is withheld from your wages depends on your tax class.
If you and your spouse or partner are not permanently separated, you can choose between the following tax class combinations:
- IV/IV
- III/V
- IV/IV with factor (Tax class IV with factor is also known as the factor method).
When you got married or entered into a civil partnership, you were automatically assigned tax class IV/IV. If another combination is more suitable for you overall, you can have your tax classes changed. To do this, you must submit a joint application to your local tax office. This also applies to an exchange of tax classes III and V.
Only one person needs to apply to change from tax class III/V to IV/IV.
For example, you can apply for a tax class change in the following cases: You or your partner
- no longer receive a salary
- start working again after unemployment
- earn significantly more
You can change tax class several times a year.
If you and your partner are permanently separated, you must inform your local tax office so that the tax class can be changed (I instead of III/V or IV/IV).
- from the date of marriage or civil partnership, both are in tax class IV (statutory rule)
- Choice between tax class combination III/V or IV/IV or IV/IV with factor possible
- Reasons can be
- Loss of wages
- Starting a new job after unemployment
- High salary gap
- Change of tax class possible several times a year
- Application for tax class change must be made jointly
- Exception: change from III/IV to IV/IV. In this case, one person's application is sufficient
You do not need to submit any documents.
- They live together.
There are no costs.
You can submit the application in writing or online to your local tax office:
If you submit the application in writing:
- Open the application form "Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen" in the Federal Tax Administration's form management system.
- Complete the application electronically or print it out by hand.
- You both sign the application.
- Send the application by post to your local tax office.
- You will receive a notification.
If you submit the application online:
- Log in to ELSTER with your ELSTER certificate.
- Open the "Application for income tax reduction and income tax deduction features" in the "Forms & services" section.
- Complete all the relevant fields and submit the application electronically.
- You will receive a notification.
A change of tax class takes effect on the 1st day of the month following the application.
The text was automatically translated based on the German content.
- from the date of marriage or civil partnership, both are in tax class IV (statutory rule)
- Choice between tax class combination III/V or IV/IV or IV/IV with factor possible
- Reasons can be
- Loss of wages
- Starting a new job after unemployment
- High salary gap
- Change of tax class possible several times a year
- Application for tax class change must be made jointly
- Exception: change from III/IV to IV/IV. In this case, one person's application is sufficient
You do not need to submit any documents.
- They live together.
There are no costs.
You can submit the application in writing or online to your local tax office:
If you submit the application in writing:
- Open the application form "Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen" in the Federal Tax Administration's form management system.
- Complete the application electronically or print it out by hand.
- You both sign the application.
- Send the application by post to your local tax office.
- You will receive a notification.
If you submit the application online:
- Log in to ELSTER with your ELSTER certificate.
- Open the "Application for income tax reduction and income tax deduction features" in the "Forms & services" section.
- Complete all the relevant fields and submit the application electronically.
- You will receive a notification.
A change of tax class takes effect on the 1st day of the month following the application.
The text was automatically translated based on the German content.