Bundesportal | Electronic income tax deduction characteristics (ELStAM), change of income tax class for spouses / civil partners (not permanently separated)

For the purpose of deducting income tax, employees are assigned to tax brackets. Spouses or civil partners who live in Germany, are not permanently separated and both receive wages can choose the tax class combination III / V instead of the tax class combination IV / IV or the so-called factor procedure (IV / IV with factor) instead. The wage tax withheld during the calendar year does not determine the amount of the applicable (annual) income tax. The (annual) income tax is also not influenced by the choice of tax class for spouses or civil partners.