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.
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.
Employees can calculate how tax classes impact their net income with this German salary calculator.
How to change tax classes in Germany
Offline with a form
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
Online with Elster
- Login with your Elster account and head to this form.
- Select the year for which this should take place (you can select the current year if application is sent before the last day of November)
- First page is your personal details.
- Second page is your partner’s details.
- Ignore 3rd page if you do this application yourself. This is meant for tax consultants.
- 4th page is about stating what your current tax class combination is, and which one you want to switch to.
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.
- If both partners are employees and you have been through a tax class change in Germany, it is mandatory to submit a tax declaration (Steuererklärung; more info this way) after the end of the year (e.g: do one in 2022 for the year 2021, if you changed in 2021)
Tax class switch Germany – FAQ
Provided you make the application before 30/11 of that year, you can benefit from that tax cut for the months prior too.
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.
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.
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.
You would use this form (Erklärung zum dauernden Getrenntleben) to signify the Finanzamt that you are now separated from your partner. The adjustment will be then made automatically after they process this document. You can also do this via Elster here.
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! Good article!
My question is: I was living in Brazil and working remotely for a German company from Feb/21 until september/21. I was a class 0 and only changed to 3 after march/22. Do i need to make a tax declaration for 2021? Despite moving to Germany in September 2021, my tax class only changed in March 2022.
Hello Danilo. You can read in this dedicated guide about tax declaration in Germany whether you need to make one.
Refering to the last paragraph in above article. Are all the 3 condition to be satisfied or any 1 of them?
My spouse is not in EU, but the income not subject to German taxation does not exceed 18000€ per annum.
So please advice if i can register my spouse and change myself from tax class 1 to tax class 3?
Hey Rama. Yes, all 3 conditions should be satisfied.
Hello Bastian, I’m having quite an issue while doing my tax declaration. Im in the steuer Klasse 3 as my wife aint working anymore (we married and have one kid). In 2019 i only worked 4 months and still got around 2000€ i. Tax return. While trying to apply for the 2020 one it’s says (-6000€???), which for me doesn’t make any sense, normally my taxes are directly payed to the tax office as am a full time employee (am a doctor) and in 2020 i got a child and my wife stopped working which means i had to spend way more money that i used too. I really dont get why i am on minus, as understood am not obliged to do a tax declaration as an employee but when i tried it online it always give me a minus. I’d like to have some clarifications. Thank you
Hey Abdelaziz. If you are married in a 3/5 tax class situation, you have to submit a tax declaration, as indicated in this guide about tax returns. I can’t really comment on your situation though, because of all the impacting factors. There could be some many reasons for this. If you want more guidance, you’d need to talk to a Steuerberater. Good luck with this!
Hello Bastien,
Great article, thanks for that!
I have a question regarding the tax returns and tax class change. I moved to Germany in November 2021, my wife joined me in February 2022. So I got paid in tax class 1 till we got the tax id of my wife and applied to Finanzamt to change our tax class to 3/5.
Now I want to apply for the tax return of 2021 but I’m not sure if we can get the refund of November and December 2021 for being in tax class 1 even though I was married.
Do you have any idea?
Hey Acinar. Thanks for your message. As pointed out in the FAQ, you could have gotten a refund for November, December and actually the whole year, if you had switched tax classes before the end of November 2021. Since your wife joined you in 2022, you won’t be able to claim that difference back, I’m afraid!
Hello Bastien!
Thanks for the article, super helpful!
My husband and I moved in the middle of the year to berlin, but I moved just a few months later (I continued working and paying in other EU country, before registering and being an employee in Germany)
The thing is, that we were wrongly classified in tax classes (1 and 6) – what should we do?
I guess we need to change our class tax and only afterward apply for tax returns for 2021?
How should we decide if we are 4/4 or 3/5? based on actual gross salary for the partial 2021?
Hey Anne. You first need to register your marriage, at which point, you will put in a 4/4 situation automatically. To decide what’s the best case scenario, you should look at both your current salaries and make a calculation with the calculator in the post.
Hey, I am in tax category 1. But I will be a mother from summer. I am not married to my partner, but we live together, so from tax I am single. Does that mean I will move to Tax category 2.? Should I fill any form for this or is it happen automatically? Thank you!
Hey Csilla. No, you would need to be raising your kid alone in your household to be able to apply for tax class 2. That’s the case even if you are not married. You will both stay in tax class 1, but you will be able to share the “Kinderfreibetrag”. Source & more info here.
Hi! Thanks for this!
I am a European student studying in Berlin and will begin my mandatory internship in April. As this is mandatory, I believe I do not pay full taxes on this. However, I currently have a part time student job (10-15 hours per week) and I am wondering, would I be able to keep some hours working in this job alongside my internship? Or would this mean that my taxes would change?
Hey Sorcha. That’s a good question. This source tells me that since it’s a mandatory internship, it doesn’t change anything with your student job and you can continue both at the same time. You can double check again yourself.
Hi Bastien,
Fantastic website, great stuff. I have a small dilemma. I am an Australian citizen and have recently married a Polish citizen who has been living in Germany for 6 years. I am registered in Munich however I am not a resident of Germany. I am in the process of applying for a family reunification visa. I have no other residential or citizen history with any other European nation.
My wife and I have been to the Bürgerbüro to register our marriage. We did not require anything other than our Polish wedding certificate and passports. I am sceptical that the process is not being done correctly, as I assumed we needed to do more to get our marriage formally recognised in Germany. I am not sure how the registration works with my Wife’s tax class either, as I am not a resident yet and I assume we cannot change to 3/5 or be automatically reconfigured to 4/4 if I do not have working rights.
I have raised this issue with the Bürgerbüro but I am not getting a clear and concise answer. We have been instructed to contact numerous tax offices, yet getting the same unknown response.
Could you provide any valuable advice to this complicated matter,
Cheers mate,
Ashley
My question is, are there different types of marriage recognition processes,
Hey Ashley. Have you read this post about marriage registration in Germany? Your marriage can be registered in the “Melderegister” and/or the “Eheregister”. I think that’s what you mean.
Hello,
I am a Romanian citizen that will start working and living in Germany in April. My wife will remain in Romania and is currently unemployed.
Will I be able to receive tax class 3 because we are EU citizens and my wife is resident in a EU country ? What steps should I take in order to be given class 3 ?
Hey Mihai. Please check the last point in the FAQ section for your answer.
Hello Bastien,
Thank you for the answer. So when I first come to Germany I should notify the Finzanzamt that I am eligible for tax category 3 ? As I understand, I will be automatically given category 4 or 1.
I am a little unsure on the procedure that I must undertake once I arrive in Germany.
Thank You.
Hey Mihai. You will be given tax class 1 when you arrive in Germany. You will need to apply for a tax class change once you are settled.
Hello dear settle-in-berlin team!
I moved here with my partner in February, while we were already married.
At the Burgeramt, initially, they made a mistake to tax us both as tax class #4 (I personally thought it is done automatically per income).
When we moved here, we moved on my working visa, so my partner didn’t have an income at all. Meaning – the difference between me being taxed with class4 and not with class3 meant 450 euros every month.
With my employer, when first employed, I marked my tax class as 3 (I didn’t realize that this information is only for the employer and not passed forward).
After almost 2 months (!), the Finanzamt notified my employer that I am being wrongly taxed and that my tax class should be changed before the can tax me with tax class3.
The clerk from the Finzanzamt said he can’t change it retro.
Does it make sense? I was expected to guess that I need to contact the Finanzamt beforehand? What would happen if it took them 5 months to figure the mistake? We moved to Germany as married and we’ve been living together from day1 here (my partner has a spouse visa and I have a Blue card).
Can something be done in that case?
Thanks in advance!
Hey Naor. You are put into class IV/IV automatically when you get married or when you move to Germany. You need to request a switch to III/V manually. Your story makes sense to me. Just a little misunderstanding: you may be able to recover the difference in taxes when you doing your next tax return.
Hello Bastien,
Thank you for the article. My wife joined me recently (January 2022) in Germany, I have a contract from November 2021 and tax class I from that period. Now I am trying to change our tax classes to III/V, online via Elster, but on the 4-th step, there is no option to select tax class I as my current class. There is just: III/V, IV/IV, V/III, IV/Faktor. Any idea what is the correct one in our situation?
Thank you!
Hey Dima. This may mean that you have not registered your marriage in Germany yet, which would put you in a IV/IV combination automatically first. Is this the case?
Thanks for the answer, does it mean that even if we are married, we need to register the marriage again in the Germany?
Yes, it needs to be recognized by the German authorities.
Hi Bastien,
Firstly, thank you for writing such a formative article-this is extremely helpful!
Do you know where I can clarify one query: We got married at the end of 2021 (21.12 to be precise!), and we were told we’d be able to retroactively change our tax code to 3/5 or 4/4 to receive benefits. Is this a possibility or a too good to be true tale?
Thank you in advance!
Hello Daniela. Congratulations to you both! This source tells me something a bit different. Although you won’t be able to change your tax class retroactively you got married in December, it will be possible to do a joint tax declaration for 2021, which can in turn result in tax savings. Hope this helps.
Hi Bastien, I have a question on Steuerklasse.
I’m a single EU citizen, working freelance, and just started a Teilzeit. My income for 2022 will be from those two sources: Teilzeit + Freiberufler.
What tax class do I belong to then ? Before starting freelancing, I was Steuerklasse 1. Thanks!
Hey Sandro. Still Steuerklasse 1.
Hi Bastien,
Thanks for this great and very helpful article. At one point you mention “If both partners are employees and you have been through a tax class change in Germany, it is mandatory to submit a tax declaration” and my question is… what if only one of the partners is an employee?
I got to Germany 3 months ago and started working while my wife is not employed and has no source of income. I recently got my tax class changed from 4 to 3. Should I be submitting a tax declaration anyway?
Thanks!
Hey Pablo. I could not find a source for this particular case but since your wife does not have any income and you just moved to Germany, you should probably do one anyway. There are good chances you get a hefty return.
Hi Bastien,
Thanks for the article.
Is it OK to assume if you have a newborn (first son), while being married, there is no change in Tax Class to be requested?
I guess my question is: are there any sub-classes between Tax Class 3? (like 3.1, 3.2..etc.)
Thank you, best,
Nico
Hey Nico. No, that doesn’t exist. Kids are taken into account for your taxes via another mechanism called “Kinderfreibetrag”. More info here. It grants you a tax rebate, depending on the amount of kids you have. Hope this helps.
It does. Super thanks Bastien. Best wishes for the Holidays, Nico
Hi Bastien,
Great article!
I just have a question: Should I inform my employer about the change, or Finanzamt will do it?
Thanks in advance
Hey Christian. Great question. The Finanzamt lets the employer know electronically (through ELSTAM) about this change but this source tells me that an employer might not consult this soon enough/often enough for the change to be applied straight away. Depends on how payroll is setup. So just to be safe: let your employer know.
Hi Bastien,
I live in Germany with my wife who is unemployed. We use the 3-5 tax class. My wife has a work opportunity abroad starting November 1st 2021. I understand if she moves abroad and I stay in Germany, I will have to change my tax class to 1 starting November. Would this change be retroactive for the full 2021 year on my tax return or would it have impact on my taxes only starting November?
Thanks in advance,
All the best,
Robb
Hey Robb. Interesting question. I’m not sure what the outcome would be… Maybe be best to wait for December to make the change. Past the end of November, it would be too late to apply to any retroactive changes for the whole year.
Hi Bastien or anyone who has such an experience,
Does Robb (I assume being an employee) has to change tax class from 3 to 1 in above situation?
Does this change have a direct impact to his net salary? My wild guess is net salary reduces from 40% down 50%. Is this guess roughly correct?
I am EU Blue Card holder and may face similar situation in the future except my wife (we both non-EU citizens) might be moving abroad temporarily for about 10 months with three kids. One advantage is that I assume I am no longer needed to pay my family health insurance. But one of the BIG disadvantages is that I guess my net salary will be reduced from 40% down to 50% due to class change.
How may I confirm this before I make such decision letting my family moving abroad?
Great and quite a useful article you have here!
Thank you for the help!!
Best regards,
Hey Hamka. Not sure where you get those numbers from. I can’t tell you what would be the impact in either cases because it’s on a case by case basis. If you are moving abroad, are your jobs staying in Germany?
Hi Bastien,
Thanks for the good and clear website.
Just one question. It seems I can’t use the form when my wife lives in another country.
Is there a change form that you can use when your partner is not living in Germany?
We are married and fulfill al the requirements to go in group 4 or 3.
I clearly mentioned this when I did my registration but now after many months I found out I am in class 1
Hey Jeroen. Have you read this point in the FAQ? Does that answer your question?
Hi Bastien,
Thank you for the great article! I am a holder of EU Blue Card. I got married in March this year but my wife will only be able to move to Germany in October after which I’ll be able to change my tax class. (She is not employed). Am I entitled to ask for reimbursement of the tax difference payed March onwards next year? I makes few hundred difference each month.
Best, Nec
Hey Nec. This would answer your question.
Hi Bastien. I live and i have been working in Deutchland from 5years 9/10months yearly. My wife was never here. We are from Romania…its any chance to change my steurklasse? i have 1 now…she work in Romania and earn like 12k yearly…thx !
Hey Bogdan. Please refer to this FAQ.
Thanks Bastien for the great article. My wife arrived in Germany in July this year and I will only be submitting my tax class change request this month. Could you please confirm if the changes in my salary would reflect in August or September. Also while filing tax returns would the tax class change reflect for the entire year or only from July when she landed in Germany.
Hello Abhijit. From September on.
Hi Bastien, Thanks for the great article!
I understood it all but I do have one question..how do I send it to the Finanzamt? just put it in an envelope and send it to their address? Are there some additional forms or docs that need to be accompanied?
Thanks in advance for your help!
Hey Elad. Yes, just send it via post. No additional docs required.
Hi Bastien,
Thank you for the great article.
I have recently got married and my husband and I get exactly the same salary (55K). Does it make any sense to change the tax class?. I have used the tax calculator you linked on your post and it calculates the same with class 1 and class 4.
Thank you for the help!!
Hey Maria. You’d better be comparing class 4 vs 3/5 to get an idea if it’s worth it. If you have relatively similar levels of income, it might not be necessary.
Hello Bastien. Thank you for this valuable “assistance service” you provide so kindly. My situation is as follows:
My wife and I located to Germany in November 2019 – (she is a German Citizen and returned after a number of years) However, we obviously had to use the first couple of months to settle in. We were looking for jobs and eventually she got a job from February 2021. Due to my age and business experience I decided to rather become self employed and registered a Sole Proprietorship in September 2020. At the same time the whole Pandemic Lockdowns and Rules thereof prevented me from becoming operational as a “Hausmeister”, etc. In the meantime I found it apt to attend a B1 Speach Course & Integration Course with the last exam done on 15 July 2021.
Myself (and business) has been registered through Elster online and I have ever since 2019 done my VAT returns through Elster (but only Quarterly) with no Turnover figures and obviously “Nil” submissions. I am now fully vaccinated and plan to start my business as from August 2021.
I have studied the Help on Personal Income Tax from Elster which raise the following aspects with me and would appreciate your advice:
[… rest of comment edited by SiB Editor – it’s really too long]
Please accept my sincere apologies for this lengthy layout.
I know it is a bit late as Income tax for 2020 must be submitted by tomorrow 31 July 2021.
Kind regards,
Johan
Hey Johan. I’m afraid the level of details is too great for me to give you a qualified answer. I suggest you approach a professional instead as I don’t want to give you outdated/wrong information. Sorry about that.
Dear Bastien,
My wife and I recently got married abroad. We are both non-EU citizens residing in Germany. We would like to switch tax classes, but we are confused as to whether we have to first register our marriage in Germany. After reading your really useful article (https://www.settle-in-berlin.com/marriage-registration-in-germany/comment-page-1/#comments) and researching a bit further, it seems that registration of marriages abroad is only possible for German citizens.
Does this mean we can just directly apply for switching our tax class? The form that you linked only has options for switching from tax class IV/IV to III/V, but not from tax class I/I to III/V.
I’m a bit confused as to how non-Germans are supposed to go about this. Surely there must be a way?
Hello there. Thanks for your input. Could you point out to the sources that might suggest that registration of marriage is only possible for German nationals?
hallo Bastien. i am non-european spanish resident card holder and i got permision to work in munich germany recently. my wife and two children still lives in spain who are not european citizen . can i apply for changing tax class from 1 to 3 , if yes how? by the way my wife does not work there , my family depends on my income. before they move here in germany can i apply for tax changes ? thank you
Hey Hasan. Your answer is here.
Hi Bastian,
Great Article.
One quick question. I just moved to Germany last April 2021 and got married before I moved here. My wife stays in our home non-EU country because she has to work there.
Does this mean that I cannot change my tax class from 3-5 because my wife is not resident in Germany?
Answer is in the FAQ here.
Hello
I enjoyed reading your article.
I am about to begin my first Job in Germany and I am a single mother with a son of 5 years. My employet wants ne to provide my tax class, is it automatic that I am class 2? If I am not class 2, how do I change this? Should I provide my employer that I am class 1 and try to change it or should I take class 2 and still try to change it?
My Job resumes 01.07.2021.
Thank you.
Hey Golden. If your son is registered with you at the same address, you should logically be in class 2 indeed. To check that, you can simply call your local Finanzamt (with the help of German-speaking friend) to ask your current status in their book. If you are somehow in class 1, they give you further information on how to change it. You can also Google Translate this page to learn if you fulfill the conditions.
Hi Bastien, great article. Very helpful! Just a couple of questions.
You mention that if you’re self employed you don’t have a tax class, but can that still affect my wife’s tax class? E.g. can she still select tax class 3 or 5?
Secondly, you mention that you have to change your tax class before the end of the year. I have read elsewhere that it does not affect your final yearly tax amount, just what you’re prepaying for each month. So if you do a final tax return after year end then it’s irrelevant what tax class you were in because it all gets worked out anyway. Any thoughts on this?
I ask because I moved to Germany in June 2020 with my then fiance and she started working straight away. We then got married in August, I received my visa in October and started freelancing in November. Once we got married I assume she was put in tax class 4 but I guess because I only started working towards the end of the year it would have been ideal if she was in tax class 3.
Anyway, thanks for any help you can provide!
Sam
Hey Sam. Your wife can still be in 3 or 5 yes. It doesn’t matter if you are self-employed or not. The tax class helps your employer adjust the right amount of “Lohnsteuer” applied to your salary. So yes, it impacts your net salary every month, the prepayments as you say. When you get married, you are automatically put in class 4, you need to request a 3/5 change. It has nothing to do with when you started working.
Hi Bastien.
Thanks so much for this article – a real life saviour!
I am moving from freelancer to a contract position (full-time/40hrs). Currently, I am in Class IV and will continue to be due to the new job and being married.
However, if I want to keep doing minimal amounts of freelance work on the side (given employers acceptance of this), I assume this will be put into Class 6 correct?
I’m REALLY struggling to figure out how this all works out at the end of the year when I do my tax return.
Basically, does the freelance work I’ve done up until June (when I start my contracted job) remain taxed as Class 4. OR, at the end of the year, because I’ve moved to a contract, will it all be re assessed as Class 6 and therefore I will have to make an additional income tax payment to the Finanzamt (from the freelance work)?
Sorry if this is confusing. I just don’t clearly understand how one affects the other.
(Happy to donate to buying you a coffee or something if you provide a link!)
Thank you.
Hey Ben. Tax classes are only relevant for wages, i.e income from salary. It’s a tool to apply the correct tax rate (Lohnsteuer) on that. Your income as a freelancer is something completely different. Class 6 would be for a second job. All the periodic declaration/payments made as a freelancer to your Finanzamt will remain as it is. Does this make sense?
Yes it does Bastien. Thanks so very much for your response!
Hello Bastian,
Thank you very much for the great post!
My question is the following: I was living and working in Germany with Steuerklasse 3 (married, my spouse was not working). Now I have moved to Belgium but I am still working for the same German company and have a German working contract. My Steuerklasse has automatically changed to 1… Is this because I am not a German resident anymore? I just want to clarify this before going to the Finanzamt…
Thank you very much in advance!
Eva
Hey Eva. Steuerklasse for non-residents is 0, not 1. Better ask your Finanzamt indeed.
Hello Bastien,
Thanks for your clear explanation. My question is I registered my marriage in the month of April 2021. So I assume my Tax class was automatically changed to 4 from 1. Later I changed my tax class to 3 and the Finanzamt sent me a confirmation saying my tax class is 3 from 01 May 2021.
The problem here is my May month’s payslip is having tax class as 4. So does it mean that the tax class is reflected in our playslips retrospectively ?
For example, in my case the tax class is changed to 4 in the April 2021 and I saw that change in May month’s payslip. And I changed my tax class to 3 in the month of May 2021 so I can expect the change to take place in June month’s payslip?
Thanks in advance.
Hey Dhinesh. Yes, it can take a little while for the switch to happen.
Hi Good everyone I am married with 2 kinds and i am expecting my third child, we all live together here in Germany as Family and my husband is working and he was placed in class 1 ,please what class is he supposed to be? Please your response is very important to us
Hey Glory. That is clearly answered in the post.
Hey Bastien,
This is really a good post for newcomers in Germany. I have already sent the documents to Finanzamt to change my tax class. But how do I verify if they have changed it already? So this is effective from current month. I tried calling and mailing them but there is no certain response. Is there a portal where we find this?
Thanks
Hey Sarath. You can check this by looking at your next payslip.
Hello Bastien,
Thank you for this useful information and very to the point.
Just one question, the link to the form is not working for me, do you have another link?
Thank you very much!
Paula
Hey Paula. This links work for me : https://www.formulare-bfinv.de/ffw/action/invoke.do?id=034003
Hi Bastien,
I am married since 2015 and started living and working in Germany since 2019. I was in steuerklasse 1. My wife (Non-EU national) joined me in September 2020. I changed tax class to 3 in November,2020. Now my two questions.
1. When I will be filiing tax return for 2020, will I be consider as Tax 3 for whole 2020? Or 10 months as Tax class 1 and 2 months as tax class 3. ?
2. If I will be considered as Tax class 3 for entire 2020, then I expect tax return?
Thanks in advance for your time in answering my questions.
Hey Ali. This applies.
Hello Bastien,
My wife and I reside (both since July 2018) and work (me since then and my wife since March 2020) in Germany. According to the description, as we have different salary ranges, our tax classes are 3 (mine) and 5 (hers). Probably because this is the first time my wife have to join me in declaring taxes, our simulation has lead to a quite high amount to be paid, although we both are discounted by our employers. We were wondering if a change to tax class 4 for both of us would make sense for us to avoid this kind of “surprises” when doing our taxes for the next year(s). In that case, from what we have understood, we would have a decrease in both our net salaries, but this would refrain extra payments and we should actually be discounted more than what we should pay, thus leading to a tax return.
What is your advice on that? Is our thinking about changing the tax class correct?
If this quite high amount that we have to pay is confirmed by Finanzamt, is it possible to split the amount into monthly instalments rather than paying the whole amount at once?
Thank you very much for the information on your post and for your assistance with these questions!
All the best,
Marcus
Hey Marcus. Sorry to hear about your troubles. I cannot offer any advanced consultation on this sort of matter, since the result of your tax declaration depends on many parameters, and not just your marital status. It’s simply not something I could cover within a comments’ section. This additional payment could come from something else entirely. Regarding installments: yes, this is something that can be arranged with your Finanzamt, on request. I suggest you find professional advice for the rest. Good luck.
Hi Bastien,
Thanks a lot for this helpful article! And as I can see you’re also taking the time to answer all the comments, which is much appreciated!
My current situation is: I’m a German citizen, married to a Brazilian citizen who is still in the process of getting his temporary resident permit. He is registered here and has an Identificatiosnummer.
Our marriage are registered here in Germany. I’m the only one working at the moment.
So my questions are:
1. Can we do the class change? (3\5)? we’re currently classified as class 4. I’m asking since my husband doesn’t yet have his resident permit.
2. When filling up the form, should we do it each one separately? or one form for both of us is enough?
Looking forward hearing from you soon.
All the best!
Yael
Hey Yael. 1- You tell me his main residence is here in Germany. I don’t think it would be an issue since you apparently already registered marriage and changed tax class before. If you have done those steps before, I would not think this one would be an issue. 2- One form is enough. It contains fields for both partners.
Hi Bastian,
I am a German resident since 2017 and working since 2019 and tax class 1.
I am separated since 2020 and having a daughter who is living with her mother in Germany (we didn’t register our marriage in Germany).
How can I change my tax class to 2 and if it is beneficial in terms of a tax deduction?
kindly if you could assist and share any links to apply online.
thx
Usman
Hello Usman. This source tells me that only the parent who has the child at home can apply for tax class 2. Only your former partner would be able to benefit from this.
Hello Bastien, I hope you are doing well.
By the way great article, help me a lot.
When I first arrived in Germany I came alone, because of that my tax class is I. Now my wife is here and she already registers in the city and I want to apply to change our tax class to III/IV because she is not working and depends on me completely.
But I don’t know which is her tax class (she neither) and in the form to apply for the tax class in the section Previous tax class combination the only available options to select are (III/V, IV/IV, V/III, IV/Faktor IV/Faktor). I have tax class I and I don’t know my wife’s class tax.
Can I leave this section empty? if not, which option do I need to select?
Regards.
Hey Hans. If your marriage has been registered in Germany, you automatically switched to a 4/4 situation.
Hi Bastien,
I read all comments but I could not get my answer. I living and working in Germany from 2018 and my tax class is 1 and just last year (beginning of 2020) I got married and my wife now is in Asia but she applied for German visa to join me. my question is since I got married almost more than one year and she will join me in 2 months can I now apply for changing my tax clases from classe 1 to 3?
Many thanks in advance for your feedback.
Best regards
Hey Ali. As mentioned in the post, if this doesn’t work for you, you will to have to wait for your wife to move here and your marriage registered in Germany to be able to switch.
what is the meaning of no 35 in the application?
‘Jahr,in dem versongungsbezug erstmalig gewahrtbwurde/wird’
Hey PR. I doubt it’s applicable for you. “Versorgungsbezug” is an early retirement/pension system aimed at military or military relatives, parliamentarians & other occupations. THis sentence asks when you first received that. More info.
Hi Bastien,
You are great thank you for your time, it is appreicated.
Best regards
Ali
Hey Bastian,
Great information on one complicated topic! Thanks.
I have a quick question- my wife and are living separately since a couple of months but not started with the legal paperwork for divorce, which we would probably get done outside Germany. Our last tax class was 3 and 5, since I was studying and now I am starting with a job. Could you tell me whether I could keep my tax category as 1 (willingly) or would I be only allowed 4 until I have the papers in hand?
Thanks in advance.
Hey there. That’s right, the only other possible combination for your right now is 4/4. You will need to officially divorce first.
Thanks a ton!
Hi Bastien,
I like your article. Thanks for detailed information. I have a situation, i am living in Germany for past 3 year with my wife and kid and had tax class 3. now my wife is going to start freelance job and amount will be less then what i m earning. Do i need to change my tax class further or what will be my wife tax class?
Thanks
Vivek
Hey Vivek. You already have a 3/5 situation with your wife, and your wife will still have a lower income than you. In this case, there is a good chance that nothing needs to be changed. In doubt, use the calculator in the post.
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.