Apply for a change of tax class

Would you like to switch to a different tax bracket? Then observe the conditions for such a change.

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

Application for a change of tax class for spouses and registered life partners.

Electronic applications and forms can be created and submitted free of charge via the online portal of the tax administration (ELSTER).

Paper forms for the income tax return are available at all tax offices in the state of Rhineland-Palatinate.

In addition, the forms are available for download on the homepage of the State Office for Taxes.

Related Links

  • MAGPIE
  • Forms of the State Office for Taxes

Preconditions

A change of tax class for spouses/partners who are not permanently separated 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 bracket is possible.

The first change of tax brackets on the occasion of marriage/civil partnership is not a change of tax class. This means that after the first consideration of tax class III, IV or V in the same calendar year, a tax class change, e.g. from the tax class combination IV/IV to the tax class combination III/V, is still possible.

Related Links

  • ยงยง 38 - 39 Income Tax Act (EStG)

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FM

Last update or date of publication
03.03.2021