Ah taxes… Don’t we just all love it?
Probably one of the most boring topics to deal with but also one of the most essential ones, especially in Germany. There are many factors impacting on your income tax rate; few of them are more important than your tax class.
In this post, we will go over what it all means and if you think it’s relevant to your situation, how to change your tax class in Germany.

Table of contents
- Tax classes in Germany: TL;DR
- Quick overview
- How to change tax classes in Germany
- FAQ
- How many times can i change tax classes in Germany ?
- What events can be cause of a tax class change?
- Can the tax benefit apply retroactively if i change tax classes?
- Is worth it for me and my partner to make a change?
- I just got divorced/separated, what do i do now to change class?
- My partner is living abroad, can i still change tax class?
Tax classes in Germany: TL;DR
In nutshell; your tax class in Germany is more or less defined by your marital status. Depending on this, you will be put in different categories by the Finanzamt. This will help your employer apply the correct tax rate on your payslip, hence the name “Lohnsteuerklasse”. This impacts how much wage tax (“Lohnsteuerabzug”), solidarity contribution (“Solidaritätszuschlag”) and Church tax (“Kirchensteuer”) will be taken from your gross salary.
In other words, your net salary is directly related to your tax class in Germany.
As you might have already guessed it; this is only relevant to employees. Self-employed are paying income tax through other means.
Quick overview
There are 7 categories overall.
Tax class | Marital status |
---|---|
Steuerklasse 0 | You are not a German resident. |
Steuerklasse 1 | You are single, widow(er), separated/divorced |
Steuerklasse 2 | You are a single parent |
Steuerklasse 3 | You are married with a higher income (than your partner in Steuerklasse 5) |
Steuerklasse 4 | You are married with both equivalent income |
Steuerklasse 5 | You are married with a lower income (than your partner in Steuerklasse 3) |
Steuerklasse 6 | The class used for additional jobs (Nebenjob or Zweitjob) |
Attention married people: you can save money
As you can see, married people can belong to different classes and optimize differently. By default, the Finanzamt will put both partners in tax class 4, when you first register your marriage or marry in Germany. However, for a lot of households, this is often not the best solution. Why, you ask?
It’s quite simple really: the German tax system knows that the higher-earner is often bearing more of the costs in the household. The idea here is to allow for a tax rebate when one of the partners earns significantly less than the other. As a result, moving from tax class 4 to tax class 3/5 might increase the net salary for the higher earner.
When is it worth to change classes in that case?
The higher-earner in the household has to earn a good deal more for this to make sense. They should earn at least 60% of the total household income.
How to change tax classes in Germany
The process to change tax class in Germany is fairly simple:
- Get a hold of the form “Antrag auf Steuerklassenwechsel bei Ehegatten” (Request for tax class change for married people). You can fill it online on the official finance ministry website this way When you have filled both pages in, you can download it as a PDF. Alternatively, you can download an empty PDF file here.
- Print-it and sign it (both partners)
- Send it to your Finanzamt
Important notes
- The tax class change will happen on the month following the request submission. So that’s when you can see a difference in your net salary.
- As mentioned at the end of the second page in the document; if both partners are employees and you have been through a tax class change in Germany, it is mandatory to submit a tax statement (Steuererklärung; more info this way) after the end of the year (e.g: do one in 2019 for the year 2018, if you changed in 2018)

FAQ
How many times can i change tax classes in Germany ?
In most cases, this is only possible once a year. However, it is possible to do this more often in the following cases:
- When your partner is not an employee anymore (becoming a freelancer, retirement, parental leave, unemployment).
- When your partner is an employee again
- When one of the partners passes away
- In case of divorce or separation
What events can be cause of a tax class change?
Very logically, life events that were just previously listed can be cause for change of tax class in Germany; marriage, divorce, death of partner, unemployment, retirement, parental leave, becoming a freelancer.
Can the tax benefit apply retroactively if i change tax classes?
Provided you make the application before 30/11 of that year, you can benefit from that tax cut for the months prior too.
Is worth it for me and my partner to make a change?
You can use this very easy to use simulator. Enter both your gross salaries in it, together with your postal code. You will be able to see if it’s worth to make a tax class change in Germany, and who should be on tax class 3.
I just got divorced/separated, what do i do now to change class?
You would use this form to signify the Finanzamt that you are now separated from your partner. The adjustment will be then made automatically after they process this document.
My partner is living abroad, can i still change tax class?
For a tax class change to be possible, both partners need to be “unbeschränkt einkommensteuerpflichtig“, which means to be subject to an unrestricted income taxation. In practical terms, this is made possible only when the partner is also a German resident. However, an exception to this rule is possible if you and your partner fulfill the following requirements (source):
- You have EU or Swiss citizenship.
- Your partner has residence in another EU country (+ Switzerland).
- At least 90% of the total income is subject to German income tax. The same applies if the income not subject to German income tax does not exceed 18 336€ in a calendar year.
Hope this little guide helped. Don’t hesitate to leave a comment if anything is unclear.
Hi Bastien,
Thank you for the wealth of information you have posted here. Its really helpful. I am about to file my application for tax class change and I am not sure about how to answer quesiton “17. Bisherige Steuerklassenkombination” in the Antrag auf Steuerklassenwechsel bei Ehegatten form.
I moved to Germany with wife in January last year, but my wife returned to my home country in Asia within a month (Feb 2020). After she moved back, I deregistered her from German address. As she was here only for a few weeks, we did not change the tax class. I have been taxed at Tax Class 1 rates since then. I am not sure what my wife’s tax class was.
My wife has came back and joined me in Germany 2 weeks ago under Family Reunion visa (Feb 2021) . Now I would like to apply for tax class change (Class 3 for me and 5 for wife). The problem is, Question 17 on the tax class change form asks “Bisherige Steuerklassenkombination”, but porvides only 4 options to choose from: III/V, IV/IV, V/III, and IV/Faktor. I think none of these options match my situation (I/Not applicable (as my wife just moved) or I/Wife’S last year’s tax class).
Do you know what would be correct answer to this question in my scenario?
Any helpful response would be highly appreciated.
Thanks,
Sam
Hey Sam, Is it not simply the case that your marriage/partnership has yet to be registered in Germany?
Hi Bastien,
Thank you for you reply.
My wife arrived in Germany on a family reunion visa and we had to submit our marriage certificate to the Germany embassy in our home country as well the Ausländerbehörde in Germany to get the visa. Plus, we have sumitted our marriage cert to the Rathaus twice during Anmeldung (when my wife first came to Germany in Jan 2020, as well as this year). I presume this should already recognize us as married couples, right? Or am I missing something? I am thinking of choosing IV/IV for question 17 to get the process started and see what Finanzamt says.
So based on my understanding of your situation, in the eyes of the German authorities, you wife JUST arrived in Germany. As a result, you have been on tax class 1 all along, yet to be switched to 4/4 now that she registered again a few weeks ago. From here, you can either wait for your next payslip to see where you stand, or reach out to the Finanzamt to check right away. Makes sense.
Hi Bastien,
One question, would I have to go with my wife to the Finanzamt and bring the paper? Can this know be done digital or we have to go together to the Finanzamt?
Thank you!
Hey Juan. You send this form to your local Finanzamt.
Hi Bestien,
Thanks for the important piece of information. I am in tax class 1 (single), my family (wife and daughter) joined me in Sept 2020. I have still not got the document verification process done to change the tax class. Now, I have to file income tax return for year 2020.
1. Can I claim the tax refund according to a Married household without changing tax class?
2. Will I get the refund only after marriage/document verification?
Lastly, I will be leaving Germany this year. What is the possibility of getting tax refund?
Hey Deepak. 1. No. 2. Too late to apply for this benefit retroactively for 2020. 3. You can do a tax return this year for 2020, and next xyear for 2021.
Hi Bastien, thanks for all the information. I have a question about the tax change. Namely, I have been employed in Germany for more than 3 years now, but have been working abroad (entsendet status) until 6 months ago when I moved back to Germany. I am in tax class 1. I had a child while I was abroad, and my partner and I are not married, nor in a civil partnership. Now we moved to Germany. I was told that I can only change tax group after my child is registered here in Germany, not from the moment of birth (even though I was employed then, had parental leave etc.). However, I am not sure which class to change to… My partner and I are not sure whether we will get married/civil partnership at this moment – is it still possible for me to apply for Class 2? Or should I aim for some other class? Also, my partner is employed but not taxable in Germany.
Thanks.
Hey Tania. This is answered in the post here. You are considered as a single person in Germany.
Hi Bastien, thanks for the reply! My understanding was that whether the other parent/legal guardian lives in the household is more relevant for changing the class than whether partners are tax eligible – that was the confusing part. Basically, he did move with us to Germany but is still employed abroad, so as long as he is registered in the same house, I thought that I am not considered as a single person..
Hey Tania. I was not referring to that: you aren’t married or in a civil partnership yet.
I living in bremen before I have steuerklasse 3 but finaztmat minister change my steuerklasse 6 for my two work, he was confused now I can change again my steuerklasse 3 or not
Hey Manjit. Do you mean you have a second job?
Hi, this is great informative page!
I have a question regarding tax brackets for married people.
So, we are a married, working couple with tax classes 4/4. One of us have become unemployed and we don’t know when she becomes employed again. My understanding is that all the tax allowances or debts may also be taken care of at the yearly tax statements. So in this case, is there no need to change the tax classes to 3/5 in the future, as long as we will do the yearly tax statements? Or is changing the tax class is a legal liability?
And generally speaking, should I expect a tax refund each year in case we stay at 4/4 and only one of us continue to be employed?
Thanks a lot!
Hey Erman. I don’t really get your questions… tax returns & Tax deductions are not related to tax classes. Tax classes impact the calculation applied onto your payslip. It is possible to get money back, regardless of the tax class you are on…
Hey Bastien,
Thanks for the answer, my questions may be confusing as I am confused within the whole process. So right now, I, as the only working couple, have a tax class of 4 (because my partner was working as well until this month, but now she’s unemployed).
1 – Should or must I need to change my tax class to 3?
2- If I do the payslip simulation, my Netto will seem to increase around 300 EUR/month. And connected to the first question, in the case that I don’t change my class, should I be eligible get this 300 EUR/month in the months that my partner is not working?
P.S I am under the impression that the difference in the netto in between the tax classes 3 and 4 for me will be reflected in the tax declarations, that is why I don’t need to change anything.
1- Completely up to you. It’s not a legal requirement. 2- This is not connected to whether or not your partner is working. (I suppose indirectly, as it is connected to the income difference between the two of you).
Hi Bastien, hope all is good. Great article! One question, so my wife os currently working for a British company, with a UK contract and paying UK taxes but remotely from Germany, she is German. I am working for a German company also here in Berlin. How the marriage scheme work here? Can I be on the tax bracket 3 and she on the 5? How it would work in this case if she is not paying taxes in Germany and higher by a German company? Thank you!
Hey Juan. That’s a great question. I guess this means that only you can take advantage of the tax class change. It won’t change anything for her when you switch.
Hi Juan,
Similar situation here, just filing the steuerklasse document again today. Let’s keep each other posted. This is my thirds attempt to change it, although previously our (international) marriage was not yet registered at the burgeramt.
Hallo Bastien,
Thank you very much for your wonderful page.
I am living Germany since 2018, become a registered Nurse and worked in Uniklinik since 2019. Moreover, I am married but my wife works in Norway (we originally come from Asia). Since I started to work in Deutschland, my tax is categorized as „Steuerklasse I“. Another thing, my son was born in 2020 and I am planning to get him and live here together with me as soon as we get my son’s visa. Before my son turns one year old, we are quite sure that he will be in Germany beacause our schedule of getting his visa would be in April 2021. Unfortunately, my wife needs to stay a bit longer in Norway and work there after her maternity leave.
I am not pretty sure about the rules in Germany related to Taxes and there are many questions coming in my mind. Can I change my Steuerklasse? Which of those Steuerklasse would be possible for me to apply? If there are options, which one could I benefit the most? And is it possible for me to apply for parental leave and when would be the best time to apply?
I hope that you would be one of the solutions that could answer problems. Thank you very much.
Sincerely,
Nicko
Hey Nicko. have you read this?
Hello Bastian, I have a small query hopefully you can clarify, my wife and i seperated in 2020, we live in seperate residence since June 2020. We kept the tax classes as 3 for me and 5 for my wife as we can still benefit from the tax benefits, i sent a form to the tax authority to change to tax class 1 for 2021 and that was accepted and it will change for 2021 as my employer has indicated they got notification this will happen. For the tax return for 2020 should i put married as the family status or seperated, i dont think we should do a joint decleration either, is this too complicated or have you got any idea? thanks and appreciated
Hey Chris. I can’t really tell what would be the best scenario for you as it depends on many factors. More details here.
Hi Bastien. My situation is fairly easy but I don’t quite understand am I allowed to be in tax class 3. I’m currently in tax class 1, my wife and daughter are registered and now living in Germany, but my wife is unemployed and she will not search for a job in next 6-12 months until she learns the language. Am I allowed to be in tax class 3 as a married person and also to add my daughter to get child benefit before my wife starts working or I need to stay at class 1 or just move to class 4. Thanks
Hey Marko. Yes, you are eligible to switch tax classes. Child benefits are not connected to tax classes, full guide on Kindergeld here.
Hello Bastien. Thank you for this informative article. I would like to clarify on thing in my situation. I have just relocated to Berlin this month and have got my Anmeldung done. I was told that I will get my Tax ID in next few weeks. Now my family (wife and 5 year old daughter) will be relocating to Berlin in 1st week of February. So I will have to get them registered as well and get their Anmeldung done. Now I have few questions regarding this:
1. Will I directly get a tax ID with tax class 3 now?
2. Or will I get a separate tax class now and once I have done my family’s registration as well, then I have to apply for a change in tax class?
3. Also, does tax ID change when we get the tax class changed?
Thanks in advance!
Hey Nik. 1. No, you will be in tax class 1. 2. Yes. 3. Sometimes. Depends.
Hello Bastien, I have read the article and most of the comments, however I did not find anything similar to my situation. I am a truck driver, and since 6th of January 2020 I am working on stoer 6 (this is what it says in my salary papers. I have registered address and received my Steuer ID. Because of this article, I know now that I can apply for change of my tax class online. The thing is : I can’t find in the forms my current class 6, and my wife’s class 0. My wife and child is in another European country. I have all the papers : birth certificates, marriage certificate…
If there’s no trouble, could You please point me to the right direction.?
Hey Atanas. As your wife and child are not residents in Germany, this is probably not possible as mentioned here.