Married employees and registered civil partners can change their tax class combination once per calendar year (from 2020 also multiple times per year under certain conditions).
How to change
- Submit application to the local tax office (Finanzamt)
- Alternatively via ELSTER (elster.de) digitally
- Deadline: 30 November of the current year (for effect in that year)
Which combination makes sense?
- III/V: One partner earns significantly more (>60/40 split). Warning: back payments likely.
- IV/IV: Similar incomes. No or minor tax settlements needed.
- IV/IV with factor: Most accurate monthly deduction, no back payments. Recommended.
Special case: Elterngeld and ALG 1
Change to a more favourable tax class at least 7 months before the expected birth or anticipated unemployment – this increases Elterngeld or ALG 1.
Sources: § 38b EStG, BMF.