Apply for a change of tax class

Tax brackets are divided into six different ones and decide on the amount of the payroll tax deduction. Furthermore, the corresponding tax class also determines the amount of certain payroll tax allowances can be taken into account. The tax bracket is initially assigned automatically: tax class I applies to single or divorced employees. For married or married employees, both of whom are employed, tax class IV is provided for, which then applies to both spouses/partners. Alternatively, a spouse/life partner can be classified in tax class III; then tax class V automatically applies to the other spouse/life partner. You can apply to your home tax office for a change of tax class combination IV/IV to III/V and vice versa.

Application for tax class change for spouses and registered partners.

Forms and applications for payroll tax are available in all tax offices. Furthermore, the corresponding forms are available for download on the homepage of the State Tax Office.

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A change of tax class for spouses/partners who do not live separately permanently can only take place once a year at the request of both spouses/partners. For reasons of unemployment or taking up a job, a further change of tax class is possible. The first change in tax brackets on the occasion of marriage/life partnership is not a tax class change. This means that after the first consideration of tax class III, IV or V in the same calendar year, a tax class change is still possible, e.B. from the tax class combination IV/IV to the tax class combination III/V.