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Many people know that in Germany there are 6 tax classes. And there is an opinion that by changing classes in marriage you can save money. There is an opinion that a single person pays more taxes than a married person. You can read about the amount of income tax in the next article.

To support the population, in Germany there is an amount of income exempt from income tax - basic allowance.

In 2023, this amount is €10.908.

The main task of tax classes and their changes is redistribution Grundfreibetrag within the family.

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More Information

Tax class I

It applies to single и divorced employees or living separately with their spouse. It also includes widowed workers, but only from the second year after the death of the spouse.

For this category of people, the amount of tax exemption is € 10.908.

 

Tax class II

This includes all individuals listed in tax class I, provided they are single parents. A prerequisite is obtaining Kindergeld or Kinderfreibetrag.

For this category of people, the amount of tax exemption is the same as for class 1 - 10.908 €. They are entitled to an additional 6'024 € tax exemption (as of 2023). Thus, the amount of tax exemption on income in 2nd class is 16.932 € (2023).

 

Tax class III

It applies to marriedliving together. Provided that the spouse does not receive wages or, if he does, he belongs to the V tax class. It also includes widowed employees until the end of the first year after the death of a spouse.

Grade 3 uses the tax exemption amount for their own and their spouse. Those. 2 *10.908 € = 21.816 €. While the spouse becomes class 5 and has no amount exempt from tax.

Tax class IV

Married couples I receive IV tax class from the tax office immediately after the wedding, if they live together. Tax deductions correspond to deductions in tax class I. This combination is applicable when both have approximately the same income. If the difference in income is more than 60% and 40%, then you should think about changing the tax class.

Each spouse with class 4 has the same tax exemption amount – 10.908 €.

Tax class IV with coefficient

You can choose a combination of tax classes IV / IV mit Faktor. In this case, the coefficient is applied to spouses tax deduction and tax is distributed more equitably. When filing a tax return, refunds or tax surcharges to the budget will be minimal. Filing a tax return is compulsory. To use these classes, you must write a statement and this condition will be valid for 2 years. Then you need to contact again and calculate a new coefficient. 

 

Tax class V

Class III spouses fall into this tax class. There is no tax exemption amount with this tax class. 

Tax class VI

This class includes those who has two or more employers... The deductions in this class are the highest, since tax deductions are not used. It is necessary to decide independently for which of the work the VI tax class will be used. 

In a family with two spouses, only the following distribution of classes is possible:
3 – 5
4 – 4
5 – 3

When changing tax classes, the family can only decide who will use their money during the year - the state or themselves. 💶

(I.e.Option 1. The family pays monthly more taxes than they owe, and after a year they receive a refund of overpaid taxes.
(I.e.Option 2. The family pays monthly the required amount of taxes or less than it owes, and after a year has to pay additional tax to the state.

❓The key question is - do we use or does the state use our funds free of charge during the year? At this time, the family could competently invest your money.💶

Choosing the right tax class avoids the surprises that come at the end of the year when a family is filing a tax return.💡

Calculate payroll income tax is available at calculator Bundesministerium der Finanzen.

Still have questions? Write us and we will answer you in detail.

56 answers

  1. Hello. I have a tax. grade 5, my husband has 3. They don’t deduct anything from him and his Lohnsteuerbescheinigung costs Kinderfreibetrag 2 children. The questions are: Kinderfreibetrag is given to only one of the spouses? If they charge me a lot, wouldn’t it be better for me to put a Kinderfreibetrag? and is it the Finansamt who decides who is more profitable to bet on or should we inform them about this? Thanks in advance.

    1. Hello! In Germany, the tax system for spouses, especially when it comes to the Kinderfreibetrag (child tax credit), can be quite complex, but I will try to explain the main points.

      Kinderfreibetrag (child tax credit) is usually provided to reduce taxable income, with the amount of the credit depending on the number of children. In Germany, this deduction can be applied to one parent or divided between spouses.

      Kinderfreibetrag distribution: You and your spouse can choose how to distribute the child tax credits between you. Typically, if one spouse is in a higher tax bracket, it may be more beneficial to distribute deductions in a way that reduces your overall tax burden.

      Selecting a tax class: Tax classes (Steuerklassen) in Germany affect the amount of tax withheld from wages. A combination of tax classes 3 (for one spouse) and 5 (for the other) is often used by married couples where one earns significantly more than the other. This may influence the decision on the distribution of Kinderfreibetrag.

      How to change the distribution of Kinderfreibetrag: To change how Kinderfreibetrag is distributed between you and your spouse, you need to contact your local tax office (Finanzamt) with a request. You can apply to change the allocation of deductions, which will be taken into account when calculating your taxes.

      Who decides: Ultimately, you and your spouse have the right to decide how to distribute Kinderfreibetrag, but this decision must be justified from a tax optimization point of view. In some cases, it may be advisable to consult a tax advisor to determine the most advantageous distribution method.

      Please remember that your local Finanzamt is the final source of information and support on these issues and they can provide you with specific advice based on your individual situation. If you think that a change in the distribution of Kinderfreibetrag could be beneficial for you, it is worth discussing this with the Finanzamt or a tax advisor.

      In Germany, Kinderfreibetrag (child tax credit) and Kindergeld (child benefits) operate in parallel, but interact with each other in the context of taxation. In practice, this means that the Finanzamt (tax office) automatically checks, when calculating the annual tax return, whether it is more beneficial for the taxpayer: receiving Kindergeld or using Kinderfreibetrag.

      Kindergeld is paid to all parents regardless of their income, and the amount does not change based on income. At the same time, Kinderfreibetrag is used to reduce taxable income, which may be more beneficial for high-income families.

      Up to what income does Kinderfreibetrag not matter? This question does not have a clear answer, since the benefit of using Kinderfreibetrag versus taking Kindergeld depends on many factors, including total household income, tax class and number of children. In general, if the amount of Kindergeld for the year exceeds the amount of tax savings that can be obtained thanks to Kinderfreibetrag, then the taxpayer is better off choosing Kindergeld.

      It is important to note that the Finanzamt automatically carries out this calculation (Günstigerprüfung - best option check) when filing the annual tax return and applies the most advantageous option for the taxpayer.

      To determine the specific income threshold at which Kinderfreibetrag begins to matter, it is necessary to carry out an individual calculation, taking into account all the details of your tax situation. For accurate calculations and advice, you should contact a tax consultant or use specialized tax programs in Germany.

  2. Good evening, I would like to submit a tax refund declaration, my husband and I have been working in Germany for the second year now and we are in grades 3 and 5, we learned that it is necessary to submit this declaration. Thank you, I'm waiting for your answer

    1. Good evening!
      Filing a tax return in Germany can actually allow you to get a tax refund, especially if you and your husband work and are in different tax classes (Steuerklassen) - in your case, 3 and 5.

      Important steps to file your tax return in Germany:
      Collecting documents: First of all, you need to collect all the necessary documents. This includes proof of your income (Lohnsteuerbescheinigung), which is issued by your employer, as well as any other documents confirming your expenses that may be taken into account when calculating tax (for example, expenses for vocational training, business trips, double households, etc.). ).

      Choosing a program or service to file: In Germany, there are many programs and online services that can help you prepare and file your tax return, such as ELSTER (the official online service of the German tax office). You can also contact a tax advisor (Steuerberater) who can help you maximize your possible tax refund.
      We looked at a comparison of various programs in this article:
      https://finber.de/steuer-papier-apps/
      Filing your return: Your tax return for the year must be filed by a certain date (usually by July 31 of the following year if you are filing yourself, or by February 28/29 the following year if a tax advisor is filing for you). Deadlines are subject to change, so it is important to check for current information.

      Return Review and Tax Refund: Once filed, the IRS will review your return and you will be notified of the amount of your tax refund or additional payment required. The process may take several months.

      Accounting for Tax Classes: Since you and your husband are in different tax classes, your refund could be significant, as the German tax system allows for tax re-calculation for spouses filing a joint return, optimizing their overall tax burden.

      Additional tips:
      Consider possible deductions: Don't forget to factor in possible tax deductions such as commuting expenses, job training, medical expenses, etc.
      Using Advisory Services: If you have a complex tax situation, a tax advisor can be very helpful.
      If you have specific questions about your situation or need additional information, I recommend contacting a professional tax advisor in Germany.

  3. Good afternoon . I work and live with my wife and 2 children in Germany. I have 3rd grade and my wife has 5th grade. But in addition to her main job, she has a mini job. How is grade 6 assigned for the first time? For two employers at once? Or where is there less income? Today we noticed the payslip with the mini job already listed at 6. We haven’t received it from our main job yet.

    1. In Germany, the tax system is based on classes of tax categories (Steuerklassen). These classes affect the amount of income tax you pay. The tax class you choose depends on your family and professional status.

      If you're married, you and your spouse can usually choose between several combinations of tax classes. The most common combinations for spouses are 3/5 or 4/4. Class 3 is usually chosen by the spouse who earns more, and Class 5 by those who earn less. Class 4 is suitable for spouses with approximately equal income.

      Regarding the mini-job (geringfügige Beschäftigung), it is usually taxed in tax class 6 if it is a second job. This is because tax breaks and reduced rates are already applied to the main source of income.

      If your mini-job payslip already shows class 6, this means taxes on that income are already being calculated as for a second job. It's important to note that if your wife works a mini-job on top of her main job, taxes on her main job will be calculated according to her main tax class (5 if you use the 3/5 combination).

      For more accurate information and advice, it is recommended to contact a tax advisor or your local tax office (Finanzamt) in Germany. They will be able to provide more detailed information based on your specific case and circumstances.

  4. Good afternoon, tell me please. What tax class can a husband receive if he works in Germany and his wife lives in another country (not in the EU) and both are not residents of Germany?

  5. Good afternoon, tell me please. What tax class can a husband receive if he works in Germany and his wife lives in another country (not in the EU)?

  6. Good afternoon, please tell me which class I belong to, I have been a widow for almost 2.5 years, I have a 15-year-old son who is receiving kindergeld. Thanks in advance for your answer

    1. Good afternoon In Germany, taxpayer classification depends on their marital status and other factors. In your case, as a widow, your tax class may be determined based on the amount of time that has passed since your spouse's death.

      Typically, during the year in which your spouse's death occurred and during the following calendar year, you would be classified as a Class III taxpayer in Germany. This assumes that you and your spouse filed a joint tax return before your spouse's death.

      However, since it has been more than 2,5 years since your spouse died, you are likely now in tax class II. This class applies to single taxpayers who are unmarried and raising a child.
      It is important that you must raise your child alone. You must not have other adults living with you.

      To obtain the most accurate and up-to-date information for your situation, I recommend contacting a tax advisor or tax service. If you have further questions about financial products or services in Germany, please ask.

  7. Hello.
    I read that 1st class is assigned automatically in the first year of work. I'm married, my wife doesn't work. This will be the first job in Germany after receiving §24. The contract has not yet been signed. Those. Finanzamt will assign 1st class automatically, but when can I change it to a more suitable one?
    Thank you

    1. Hello!

      You correctly mentioned that the tax class in Germany can be automatically assigned as first class (Steuerklasse I), especially when you start your first job in the country. However, since you are married and your spouse does not work, you are probably entitled to the more favorable tax class 4. If you registered together when you first registered in Germany, then you are most likely already in tax class 4.

      Germany has a system that allows married couples to choose between different tax classes to optimize their tax burden. In your case, the most suitable option may be tax class III (Steuerklasse III), which is for married people where one spouse works and the other does not. This class typically offers lower tax rates than Class I.

      To change your tax class, you need to submit an application to your local tax office (Finanzamt). This can be done after you sign the employment contract and officially start working. A change in tax class usually takes effect at the beginning of the month following the month in which you file your application.

      It's also important to note that if your spouse starts working during the year, you may have to reconsider your tax class, as for working couples a combination of classes III and V (Steuerklasse III/V) is often more beneficial.

      For more accurate information and assistance in choosing a tax class, it is recommended to contact a tax advisor. If you have further questions about financial or insurance products in Germany, do not hesitate to contact us.

  8. Good afternoon. I have been living in Germany for a long time, I work, tax class 1. I got married in March of this year, but my husband will only be able to move to me for permanent residence in February next year. Please tell me if we can file a return for 2023 as Zusammenveranlagung and return the tax difference? It is possible to bring a personal income tax-2 certificate about your spouse’s earnings for the year (the amount does not exceed 10 thousand euros). Thank you very much in advance for your answer.

    1. Good evening.
      I strongly recommend contacting tax consultants with such questions, because... There are many features during moving years when you can save a lot on taxes.
      But it is better to contact a tax specialist.

  9. Hello,
    I have been a widow since 2019, my son will be 18 years old in a couple of months. I work, I earn about 16 thousand euros per year minus taxes, plus I receive a widow’s pension of about 800 euros per month, and a child’s pension is also about 300 euros per month. I was given 1st grade. I always pay extra taxes. I asked a tax consultant if I could have a 2nd grade class, since my child is in school. She says that 1st class is better, then you will have to pay less extra. Do you think this is really the case?

    1. Oksana, hello.
      I am not qualified to give tax advice.
      But I recommend that you better contact FinanceAmt and they will advise you.
      Tax class 2 entitles you to an additional Entlastungsbetrag of 4.260 € in 2023.

  10. Hello. My husband is in Ukraine. My daughter, she is 18, is studying and I are in Germany. What tax class should I be in? Thanks for the answer.

    1. Hello.
      As long as you get Kindergeld, you can be in 2nd grade.

  11. Hi, i moved to Germany on January and on class 1. My wife moved to Germany last July and my tax class changes from 1 to 3. Now my wife wants to move back to her home country this November. Will my tax class be changed back to class 1? When i file my tax return do i need to pay back the period that i was on class 3?

    1. In Germany, your tax class (Steuerklasse) is important because it determines the rate at which you are initially taxed through payroll withholding taxes. There are several tax classes, and they reflect different personal circumstances. Tax class I is for single or separated individuals not qualifying for any other tax class, while tax class III is for married individuals whose spouse doesn't work or earns significantly less (the other spouse would be class V), providing a more favorable tax treatment.

      Change of Tax Class:
      When your wife leaves Germany, your tax status might indeed change. You should notify your local tax office (Finanzamt) about the change in your circumstances, as they might adjust your tax class back to class I if you no longer meet the requirements for class III. This change won't be automatic; you need to inform the authorities about your situation.

      Tax Return Implications:
      Regarding the tax return, being on tax class III doesn't necessarily mean you've underpaid or overpaid taxes. It's just a pre-payment, an estimate. The actual tax burden can only be calculated at the end of the year when you file your income tax return, and it's based on your total annual income and personal circumstances throughout the year.

      So, if you've been on tax class III for a part of the year and then move back to tax class I, your final tax calculation will take into account the time you were eligible for each class. You won't “pay back” for the time you were on class III, but your overall tax situation will be calculated at year's end. If too little was withheld relative to your annual income, you might have to pay additional taxes. Conversely, if too much was withheld, you will receive a refund.

      Please note that the rules can be complex and might vary depending on specific circumstances, so it's advisable to consult with a tax advisor or the local tax authorities for guidance tailored to your personal situation. They can provide the most current information and help you understand how any changes will affect your taxes.

  12. Hello, please tell me, we came to Germany under paragraph 24, got a job, told the employer that I was married for the first month, received a salary in the 3rd tax class, a week later I had a conversation with my director and then I said that I live in a civil marriage since I don’t have a marriage certificate but have a child and I am included in the birth certificate He changed me to first class Job center withdrew all payments Can I qualify for tax class 3 since we are running a joint household Thanks for your answer in advance

    1. Rudolf, hello.
      Your tax class is changed/chosen not by the employer, but by FinanzAmt.
      You need to contact your Finance Amt and set the tax class that suits you.
      But I can say for sure that class 3 is only possible in a registered marriage.
      Best regards,
      Valery

  13. I guess, the shaven Valery will tell you to be affectionate, we know a man in 24 paragraphs. A person applied for a job through the employment center and they put 1 piece on me. I started working for just over a month and I have 3, so I need to change a person from 1 to 5 in 4 months, so...

    1. Hello.
      No one can bet on you. Only you yourself can change your finances.
      If you have the 3rd, it means your husband has the 5th. But you had to write an application for a shift.
      Tax class 3 is recommended for the spouse, the higher the earnings.

      Best regards,
      Valery

  14. Dear Valery,
    Let me ask you this question. My husband is in tax class 3, we have a child together and the three of us live together. I entered graduate school and started receiving a scholarship. No taxes are paid on it. Will my spouse's tax class change?
    Thank you in advance.

    1. Hello.
      You can change the tax class yourself if necessary.
      Nobody just changes it for you.

      Best regards,
      Valeri.

  15. Hello!
    Please tell me about the tax class and more.
    I am divorced, I have a child (father is in the Russian Federation, he pays child support). We live in Germany together with a young man (neither marriage nor partnership is officially registered) in social housing, both on benefits from the DC. Both are migrants. I almost found a job, he is not looking and, it seems, is not going to.
    Questions in this regard are:
    1. If I go to work with a good salary, what tax class will I have? 1st or 2nd? I receive Kindergeld.
    2. Will the young man living with me be deprived of social benefits? If yes, then on what basis, if when calculating benefits for each of us, they are calculated separately, including a separate payment for social housing in equal shares?
    3. If a young man is deprived of benefits due to my going to work, does this mean that I will have to support him?
    4. Will my boyfriend be able to file for alimony against me if I go to work? And if we separate, will I have any obligations to him regarding his maintenance? How can I protect myself from this?
    5. If the contract for social housing is concluded in my name (it is only written there), can I apply for its termination myself if I find a separate place to live? In this case, how do you disperse correctly? I would be glad to receive any advice.

    1. Anna, hello.
      It is quite difficult to answer all questions competently.
      Especially for questions 2 and 3. Only Jobcenter can answer them better.
      1. Class 2 Requirement - No Other Adult in Household: There must be no other adults living in the household who can care for the child. Exceptions include other relatives, such as the applicant's brothers or sisters.

      Questions 4 and 5 concern the competencies of a lawyer.
      But in general, because If you are not married and you do not have children together, then there can be no talk of alimony or maintenance.
      The same applies to social housing. If the lease is in your name, you have the right to apply for termination when you move. However, it is important to consider all the terms of the contract. When it comes to leaving, it is best to consult with legal aid or social services to ensure correctness and avoid legal errors.

  16. Hello,

    Please tell me. Our family of three moved to Germany under Section 24. In 2022, my husband was scheduled to work on November 11.11. He worked by default in tax class IV, I did not work. Before this, we were at Jobcenter for several months. They had no income in another country. The 2022 tax return has not been filed anywhere. In 2023, my husband was still in fourth grade. From May 2023 I came to work and received a net of 450 €. Husband stay in fourth grade. In August I had no income (I worked at a school as a part-time worker, so until September 15.09 I was without income during the holidays), and my husband was charged V class taxes for August. The question is, why was my husband transferred from IV grade to V?

    Thank you

  17. Hello,

    Please tell me. Our family of three moved to Germany under Section 24. In 2022, my husband was scheduled to work on November 11.11. He worked by default in tax class IV, I did not work. Before this, we were at Jobcenter for several months. They had no income in another country. The 2022 tax return has not been filed anywhere. In 2023, my husband was still in fourth grade. From May 2023 I came to work and received a net of 450 €. Husband stay in fourth grade. In August I had no income (I worked at a school as a part-time worker, so until September 15.09 I was without income during the holidays), and my husband was charged V class taxes for August. The question is, why was my husband transferred from IV grade to V?

    Thank you

    1. Hello!

      If your husband has been transferred from Class IV to Class V without your knowledge or request, it does seem strange since usually the tax class does not change automatically without the initiative of the taxpayer or without certain changes in the family situation.

      There are several possible reasons:
      Erroneous change: There may have been an error on the part of the Finanzamt or your husband's employer.
      Changing your family situation: If you started working and your income is less than 520 € per month (the so-called “mini-job” or “Minijob”), this should not have affected your husband’s tax class. However, if you were to start working in a higher paying position, this could be cause for a class change.
      Incorrect information: The Finanzamt may have received incorrect information about your family or financial situation.

      What you should do:
      Contact your Finanzamt: Contact your local tax office (Finanzamt) and check the situation. They will be able to explain the reason for the tax class change and possibly provide a solution.
      Check with your husband's employer: Your husband's employer can also provide information about what tax class was used to withhold taxes.
      Consult a tax advisor: If you have doubts or questions about your tax status, I recommend consulting a tax advisor (Steuerberater) in Germany. He can help you navigate the complex tax system and provide specific advice for your situation.

      Hope this helps you understand your situation.
      Good luck!

  18. Hello,

    Please tell me. In 2022, one of the spouses worked for 2 months November/December, the default name is 1 tax class, the second did not work. Before this, we were at Jobcenter for several months. They had no income in another country. Do I need to file a tax return for 2022? On the one hand, it was 1st grade, on the other hand, we are talking about spouses. Tax classes changed to 3/5 only in 2023.

    Thank you!

    1. Hello.

      In Germany, filing a tax return for employees is not mandatory if you have a standard tax situation. However, there are a number of circumstances in which filing a tax return becomes mandatory.

      There are several points in your description that may make filing a tax return beneficial or even mandatory:

      Multiple Employers During the Year: If one spouse worked multiple jobs simultaneously or consecutively during the year, filing a return becomes mandatory.

      Jobcenter support: Receiving Social Security benefits may influence your decision to file a tax return, especially if you want to reclaim any taxes withheld.

      Tax Classes: If you changed tax classes, this may provide an opportunity to get back some of the taxes you paid, especially if one spouse worked in Class 1, which typically has a higher tax withholding rate. Filing a return may provide the opportunity to reclaim some of the taxes withheld.

      In any case, even if filing a tax return is not required for you, it may be beneficial to get back some of the taxes withheld. I recommend consulting with a tax advisor (Steuerberater) in Germany to find out the details and make the right decision.

      Best regards,
      FinBer Team

  19. good afternoon
    I’m in the 3rd class, my husband is in the 5th class, he earns almost 2 times more in net, it’s true that in the end less is paid into my pension fund, because I’m in the 3rd tax class or it doesn’t matter. Please help me figure it out

    1. Hello.
      Tax classes do not affect contributions to the pension system.
      There are general recommendations that if the difference in salary is more than 20%, then the spouse whose income is higher is recommended to choose 3rd class.

      Best regards,
      Valery Melekh

    2. Good afternoon. Please tell me where and who I can contact for help in filling out forms to change class at the tax office...

    3. Hello.
      For help filling out forms to change your tax class in Germany, you can contact your local tax office or Finanzamt (financial office). Here are a few steps you can take:

      1. Tax office (Finanzamt): You can visit the nearest tax office in your state or area. In Germany, tax offices usually provide advice to taxpayers and can help you complete the necessary paperwork to change your tax class. You can find your nearest tax office and their contact details on the official website of your state's tax office.

      2. Online resources: Germany also provides online resources for taxpayers where you can find information and instructions on filling out tax forms. The official website of the German tax office (Bundeszentralamt für Steuern) may contain useful materials and instructions.

      3. tax consultant: If you have difficulty filling out the forms or if you have specific tax questions, you can hire a tax consultant in Germany. Tax advisors are professionals who specialize in tax matters and can provide you with personalized assistance.

      4. Tax advice centers: In some cities and regions in Germany there are specialized tax advice centers where you can get free advice and assistance on tax matters. Check to see if there are such centers in your area.

      Please remember that tax rules and procedures are subject to change, so it is recommended that you consult official sources and experts for up-to-date information and support specific to your specific situation.

      Best regards,
      FinBer Team

  20. Good afternoon, I have a similar situation, my mother, two children and I work. Accordingly, it turns out to be class 1, but in the first tax class no one talks about child benefits. Will I be able to continue to receive Kindergeld after going back to work or will it also be removed due to the fact that we live with our retired mother?

    “Another person who has reached the age of majority cannot reside or be registered in the household. Otherwise, the household is assumed to be joint. If you were not related, you could still qualify for second class (again proving that you are WG and not HG).”

    1. Hello.
      Baby Money - Kindergeld has nothing to do with tax classes or status. You will receive them in any case.

      Best regards,
      Valery Melekh

  21. Good afternoon!
    I am a nurse and have a second job in sixth class taxation. Will tax be deducted from night and holiday surcharges?

    1. Hello.
      This question is best asked by a tax advisor.
      Really night and weekend shifts are counted differently.

  22. Good afternoon, I am legally divorced, I have two minor children, which tax class is right for me?

    1. Good afternoon!

      If you are officially divorced and live in Germany with two minor children, your tax class (Steuerklasse) will most likely be III or II:

      Steuerklasse II (Class II): This class is usually suitable for single parents living with their minor children in the same household. To qualify for class II, a parent must receive additional child benefit (Kindergeld).

      Steuerklasse III (Class III): If only one parent is entitled to child benefit after a divorce, that parent can opt for class III. But this is often the case if the other parent (former spouse) chooses class V. However, this is a rare situation for divorced couples.

      For most single parents in Germany, class II is the most suitable. However, it is recommended that you consult with a tax advisor or Steuerberater to determine which tax class is best for your particular situation.

      Best regards,
      Valery Melekh

  23. I came to Germany as a bachelor under paragraph 24, I was tax class 1, after half a year I was thrown into tax class 6
    No tax ID yet
    What could be the reason?

  24. Good afternoon . We have 24 paragraph. My husband works and we have a joint child (8 months), we live together, but not officially married. Why does my husband have tax class 1, just because there is no stamp in his passport?

    1. Good afternoon.
      That's right, you're not married.
      Moreover, you are not entitled to family insurance if you are not on welfare. You must pay for your own insurance. If you are married, you can be in your spouse's insurance for free at the family rate.

  25. Good afternoon,
    Tell me, what tax class will the husband have if the wife is self-employed with an income of up to €9,984 per year?

    1. Good afternoon.
      The tax class will be whatever you choose.
      The type of employment does not matter.

  26. Good afternoon Tell me, please, I'm in Germany on the 24th paragraph. I work, it costs 1 tax class automatically. I am not married, 2 children (8 years old and 3 years old). According to the youngest, she is a single mother (there is an extract). I live in an apartment with my mother, we have 2 contracts for this apartment. The mother's share (1/4) is paid by Sotsialamt. I went to the Finance Department, they say they cannot change it to the 2nd tax class. But my mother is considered a separate family here. Thanks in advance for the clarifications

    1. The household cannot be inhabited or registered by another person who has reached the age of majority. Otherwise, the household is assumed to be joint. If you were not related, then you could still qualify for the second class (again proving that you are WG, not HG).

  27. I am a widow. My husband died 1 year and five months ago. What class do I belong to? How taxes will be defended. I work.

    1. I'm sorry about your loss. In Germany, the classification of tax classes depends on marital status and other circumstances. Your circumstances may place you in tax class 3.

      During the first two years after the death of your spouse, you, as a widow, can be classified in tax class 3 (Steuerklasse III). This status is given for the remainder of the year of death of the spouse and the following year.
      After the end of this two-year period, you will move into tax class 1 (Steuerklasse I), which is for singles and divorced people who do not qualify for other tax classes.
      If you have children, you can also qualify for tax class 2 (Steuerklasse II).

      I recommend consulting with a tax advisor for more accurate information based on your personal circumstances.

  28. Good evening)
    Please tell me, if a husband and wife live separately, have separate households, or are going to get divorced, is it necessary to change tax classes? The husband is in 3rd grade, the wife is in 5th grade.
    The wife is pregnant, the husband pays for the apartment and does not allocate any more money. Thanks in advance for your reply.

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