Apply for a change of tax class

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.


Forms and applications for income tax are available at all tax offices. Furthermore, the corresponding forms are available for download on the homepage of the State Office for Taxes.

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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.B. from the tax class combination IV/IV to the tax class combination III/V, is still possible.

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FM

Last update or date of publication
03.03.2021