- Updated:
- 05.10.2026
In Germany, the personal income tax system is closely linked to so-called tax classes (Steuerklassen). In most cases, the tax class is assigned based on your marital status, but married couples have a choice of which class to assign to themselves.
Which combination should you choose, and when is it more advantageous to change class? It is also important to understand what rights and benefits single parents or widowed employees have. Read about all of this in our article.
Tax classes in Germany
Tax Class I
It applies to single and divorced employees, as well as to those who live separately from their spouse. It also covers widowed workers, but only starting from the second year after the death of the spouse.
For this category of people, the tax-free allowance in 2026 amounts to 12348 €.
Tax Class II
Tax class II in Germany includes all individuals listed in tax class I, provided they are single parents.
The main criteria for being assigned to tax class II:
The parent lives alone and is officially regarded as single.
The child is registered at the same address as the parent.
The child lives with him at least 50 % of the time.
A parent receives Kindergeld (child benefit) for the child or is entitled to the Kinderfreibetrag (child tax allowance).
Benefits for single parents
The Grundfreibetrag also applies here, which in 2026 amounts to 12348 €. In addition to this, preferential deductions are added:
A single parent receives the Entlastungsbetrag für Alleinerziehende — a tax relief for single parents (in 2026, it amounts to 4260 € per year).
In addition, there is the Kinderfreibetrag — a tax allowance for each child (9756 € per child in 2026 — total amount for both parents).
Important restrictions:
If another adult is officially registered at the same address (even if they are not a relative and the expenses are borne solely by the single parent), entitlement to Steuerklasse II is cancelled.
The only exceptions are for children and in certain cases where the other adult is officially recognised as being unable to work (for example, elderly parents who require care).
Tax Class IV
Without the factor
Who it is suitable for:
- Married couples are automatically assigned tax class IV by the tax office upon marriage, provided they live together.
- This combination is used when both spouses have roughly the same income.
- If the difference in income exceeds the ratio 60% to 40%, it is worth considering switching to a different tax class combination (for example, III/V or IV mit Faktor).
Features:
- Tax deductions in Class IV correspond to those in Class I.
- Each spouse is entitled to the same tax-exempt amount — 12348 € (in 2026).
With a factor
This is a special form of tax class IV that uses a factor. It allows the tax burden to be distributed more fairly between spouses, depending on their incomes.
Advantages:
- When you file your tax return, any refund or additional payment will be minimal.
- The risk of significant tax overpayments or underpayments during the year is eliminated.
Points to note:
- Filing a tax return in this combination is mandatory.
- To use IV/IV mit Faktor, you need to submit an application to the tax office.
- The factor is valid for a period of 2 years, after which a new application and recalculation of the factor are required.
Tax classes III and V
Tax classes 3 and 5 apply to legally married couples living together.
Who are they suitable for:
- To spouses who are officially married and live together.
- Tax Class III applies if one spouse is the only earner or has a significantly higher income than the other.
- The second spouse with the lower income automatically falls into Steuerklasse V.
Features of Class III:
- A spouse in class III can use both their own and their spouse’s “transferred” tax-free amount.
- In 2026, the tax-free minimum is €12,348 per person. In Class III this is doubled: 24696 €. As a result, the tax burden on the working spouse is significantly reduced.
Features of Class V:
- Selected automatically and only as a pair with class III.
- In class V there is no tax-free allowance (Grundfreibetrag).
- All income is subject to tax. This is offset by the fact that the spouse in tax class III receives a double Grundfreibetrag.
Combination III/V can be convenient if one spouse earns significantly more than the other. If incomes are roughly equal, combination IV/IV (or IV mit Faktor) is more often chosen.
If your spouse doesn’t work or earns only a little and is covered free of charge through you under Familienversicherung (family insurance), note one date: from 1 January 2028 this stays free only in families with children under 12 and in a few special cases. For everyone else the Krankenkasse (statutory health insurer, GKV) adds a surcharge of 2.5 percentage points to your contribution, and your employer pays no share of it.
No need to panic, but it is time to do the sums: for a couple on a high salary this also shifts the comparison with PKV (private health insurance). Who the surcharge applies to is set out in our article on the GKV reform and Familienversicherung from 2028. Book a consultation in good time, before the new rules apply.
Tax Class VI
This class applies to those who have two or more employers. Deductions in this class are the highest, as no allowances are applied. You have to decide yourself for which job (Nebenjob) tax class VI will be used.
Will classes III and V be abolished? The answer as of August 2026
No. There is no law, there is no date. Classes III and V remain fully in force, and there is not a single provision in the Income Tax Act regarding their future abolition.
The confusion did not arise out of nowhere. Here is how it actually happened:
| When | What happened |
|---|---|
| 2021 | The previous coalition set out in its coalition agreement the intention to move couples from III/V to class IV with a factor |
| August 2024 | The government tax development bill (Steuerfortentwicklungsgesetz) contained a specific mechanism: an automatic transfer from 1 January 2030 |
| December 2024 | Following the collapse of the coalition, the finance committee struck out this section. The Act was passed and published — already without the abolition of the classes |
| April 2025 | In the new coalition agreement, the words “Steuerklasse”, “Faktorverfahren” and “Ehegattensplitting” do not occur even once |
| March 2026 | Public dispute within the coalition: some partners are in favour of abolition, others are categorically against. There is no bill |
| June 2026 | Opposition parliamentary groups have tabled proposals to abolish classes III and V — these are motions, not law |
| July and August 2026 | The tax reform for 2027 has been agreed: an increase in the basic allowance, the child allowance, Kindergeld and the top tax rate threshold. Not a word about tax classes |
What is worth ignoring. An assertion has been circulating on the internet, including on Russian-language sites, that “the decision was made in 2024, the automatic transfer to Class IV with a factor will take place around 2030, and the transition period is 2025–2029”. This describes a cancelled project, rather than the applicable law. No delayed implementation date is provided for in the law.
Practical conclusion: there is no need to schedule a class change “just in case they cancel it”. Choose the combination that suits your situation according to the rules described below.
The class doesn’t change the annual tax, but it does change social benefits
This is the main thing to understand. The tax class is simply a method of advance withholding. The final tax for the year is calculated based on your annual income, and everything withheld is credited as an advance payment. For married couples filing a joint tax return, the final amount is the same under III/V, IV/IV, and IV with the factor method — only the monthly distribution and the amount of additional tax due or refund differ.
Therefore, it is more correct to describe the III/V combination as an interest-free loan from the state, which then most commonly has to be partially returned.
But there is one area where class is everything: social security benefits are calculated from net pay.
| Payment | How important is class |
|---|---|
| Elterngeld (parental allowance) | Critically important: it is calculated directly on the basis of net salary up to the date of birth. The basic rate is 67 %, with a maximum of €1,800 per month |
| Top-up to Mutterschaftsgeld (maternity pay) | Critically important: the Krankenkasse pays a maximum of €13 a day, and the employer tops this up to full take-home pay |
| Arbeitslosengeld I (unemployment benefit) | Important, but with a special anti-abuse rule — see below |
| Kurzarbeitergeld (short-time work allowance) | Important: calculated from the difference in net earnings |
| Krankengeld | Relevant through the upper limit: no more than 90 % of net pay. From 1 January 2027 directly relevant if your employment ends while you are ill: 60 or 67 % of net pay |
Elterngeld: seven-month rule
The calculation period — the twelve calendar months preceding the birth month of the child. Months with Elterngeld for an older child, months of Mutterschutz (statutory maternity protection) and months of pregnancy-related illness are excluded from it, and the window is shifted further back in time.
The law states: the class that applies is the one in effect in most months of the calculation period. With a single change, this means the new class must last at least seven months out of twelve.
Practical deadline: The application needs to be submitted in such a way that the new tax class takes effect no later than seven months before the start of Mutterschutz (which begins six weeks before the expected due date). After the birth of the child, changing the tax class no longer affects Elterngeld.
Caution with multiple changes: the criterion is then not “seven months”, but a relative majority — the class that applied longer than any other is taken. The Federal Social Court applied precisely this approach in 2019 and assigned the applicant the disadvantageous class because it lasted six months against four and two.
The effect also has a ceiling: basic Elterngeld is capped at €1,800 per month, and the “pre-birth income” used for the calculation at around €2,770. If your net income is higher, changing your tax class will no longer increase it. And a separate condition: entitlement to Elterngeld is lost if the taxable income for the last completed period exceeded €175,000 (for a couple, the combined amount of both is counted).
Arbeitslosengeld I: here the rule is the exact opposite
For unemployment benefit, what counts is the class in effect on 1 January of the year in which the entitlement arose. If the spouses have changed classes, the new ones are taken into account only in two cases:
- the new classes correspond to the actual ratio of the spouses’ salaries, or
- the new classes result in a lower benefit than there would be without the change.
That is, moving from tax class V to tax class III “ahead of unemployment” and receiving a higher benefit will not work if the salary ratio does not justify it. You cannot mix this rule with the rule for Elterngeld — they are opposites.
How to change class: deadlines and procedure
| How many times a year can you change | Unlimited. The “once a year” restriction was lifted from 1 January 2020 |
| From what point does it take effect | From the beginning of the calendar month following the submission of the application |
| Deadline for the current year | 30 November |
| Upon marriage, birth, and widowhood | From the first day of the month in which the conditions first arose |
| Form | Application “Antrag auf Lohnsteuer-Ermäßigung” (wage tax reduction) with the “Steuerklassenwechsel” (change of tax class) annex, filed electronically via Mein ELSTER |
| Whose signatures are needed | Usually both spouses. Exception: a switch from III or V back to IV is possible at the request of one spouse — both then move to IV |
| Upon marriage | Class IV is assigned to both automatically, no application is needed |
| In the event of living apart | Class I applies from 1 January of the year following the year of separation. It is enough for one spouse to submit the “Erklärung zum dauernden Getrenntleben” (declaration of permanent separation), but the separation must be reported without delay. |
| Upon widowhood | Class III is retained for the next calendar year after the year of the spouse’s death |
Important: if the conditions for a more favourable tax class no longer apply (e.g. a second adult has registered at the flat and the right to tax class II has lapsed), notifying the Finanzamt (tax office) is your duty. Otherwise, the tax office will change the class itself and claim back any under-withheld tax.
Reduce tax withheld during the year: Freibetrag (tax-free allowance)
If you have major expenses that reduce your tax, you don’t have to wait for the tax return — you can have them entered into ELStAM (your electronic wage tax data) and receive more take-home pay every month.
| Minimum threshold | 600 €. What counts: work-related expenses over €1,230, some special expenses, donations, extraordinary expenses, the single parent allowance |
| What can be entered without a threshold | Lump sums for people with disabilities and for widows – from the very first euro |
| Term | Up to two calendar years |
| When to apply | From 1 November of the previous year to 30 November of the year of validity. An application submitted in January can be valid from 1 January |
| Consequence | There is an obligation to file a tax return, if the annual salary is higher than €13,614 |
A useful detail for commuters: from 1 January 2026, the commuting allowance is 0.38 € per kilometre from the first kilometre. At 20 km each way and 220 working days, that’s €1,672 — already more than the flat-rate amount of €1,230, but other expenses will be needed to reach the €600 threshold.
How to check your details
Your employer is required to state the tax characteristics applicable to you (ELStAM) on every payslip. You can view them yourself in your Mein ELSTER personal account — you will need a certificate and your tax identification number (Steuer-ID).
If the data are incorrect in your favour — you are obliged to notify the Finanzamt. If not in your favour — submit an application to your Finanzamt; in the event of a refusal, a written decision is issued which can be appealed against within a month. Errors in the information regarding marital status, children and religious affiliation come from the registration authority — they must be corrected there.
A separate feature: you can restrict or completely block your employer’s access to your data. But bear in mind: the employer is notified of the blocking and is obliged to calculate tax using tax class VI — meaning at the very worst rate.
If you have just arrived: three situations that cost money
1. No Steuer-ID (tax ID) — the employer must calculate using tax class VI
This is the most expensive mistake of the first few months. The employer retrieves your tax characteristics from the federal database using your Steuer-Identifikationsnummer (tax ID). While there’s no number yet:
- if you are yourself to blame for not reporting the number, the calculation immediately uses tax class VI: no basic allowance, a minimum of 14 % from the first euro;
- if there is no fault (the number has not arrived yet or there is a technical glitch), the employer may apply your expected tax characteristics for a maximum of three calendar months, after which Class VI applies retroactively anyway.
Good news: as soon as the data becomes available, the past months will be recalculated and the difference settled with your next salary payment. The number is assigned automatically after you register your address and arrives by letter — it is never given out by phone. If the number is lost, a repeat request is made via the federal tax office’s online form.
What you need to give your employer when starting a job: your Steuer-ID (tax ID), your date of birth and whether this is your first or a subsequent job. The latter is especially important — it determines whether you end up in Class VI.
2. Spouse still abroad: can I apply for Class III
| Situation | Is Class III possible? |
|---|---|
| You are an EU or EEA citizen, and your spouse lives in the EU, EEA or Switzerland | Yes, upon application. The citizenship of the spouse themselves plays no role |
| You are a third-country national (Ukraine, Russia, Kazakhstan, Turkey, etc.), spouse abroad | No. The rule requires EU or EEA citizenship from the taxpayer themselves |
| The spouse lives outside the EU, EEA and Switzerland | No, regardless of your nationality |
| Both are already registered in Germany | Standard rules apply: automatically IV/IV, upon application III/V or IV with a factor |
If this applies to your situation, you will need: a certificate from a foreign tax authority regarding your spouse’s income (Bescheinigung EU/EWR) and fulfilment of the income share condition — at least 90 per cent of the total income is taxable in Germany, or the foreign income does not exceed twice the basic allowance (in 2026, this is €24,696). Please note: applying this rule automatically results in an obligation to file a tax return.
3. A second job and a side job
The first place of work gets a standard class, and each subsequent one — Class VI. At the same time, an obligation arises to submit a tax return.
This can be mitigated: the unused portion of the allowances from the first job can be transferred to the second — a Freibetrag is entered for the second job, and the corresponding amount is added to the base for the first. The application is submitted to the Finanzamt.
With a side job (Minijob) the picture is different. By default, the employer pays a single flat-rate tax of 2 %, in which case the tax class does not apply to the secondary employment at all — it does not fall into any class and does not affect the tax return. However, if the employer has opted for individual taxation, your personal tax status applies, and for the second job this is tax class VI, where tax is payable from the very first euro. If a large amount has been deducted from your small side job, check with your employer which method they are using: it is possible to switch to the flat-rate tax.
Child allowances, uplifts and what has changed in 2026
The Kinderfreibetrag changes almost nothing in the tax class.
The number of child allowances is stored in your tax characteristics and appears there automatically for children under 18 registered in Germany. But this characteristic has no effect on Lohnsteuer withholding whatsoever — only on the basis of the solidarity surcharge and church tax. This is precisely why having a child in the system hardly changes the take-home pay for those who do not pay the solidarity surcharge anyway.
Children over 18 (in education or vocational training) and children not registered in Germany are not added to the system automatically — a separate application is required.
The Finanzamt automatically compares Kindergeld and the child allowance when you submit your tax return: whichever is more favourable is applied, but if the allowance is chosen, the Kindergeld paid out for the year is added back to the tax. There is no double benefit, and no application is needed for this check.
Single parents: €240 for each additional child must be claimed separately
Only the base amount is coded into Class II — 4.260 € a year, and only for the first child. The increase of €240 for each additional child is not automatically included in the tax class: it must be entered separately as a Freibetrag via an application to the Finanzamt. Otherwise, it will only be taken into account at the end of the year when you submit your tax return.
Amounts and thresholds for 2026
| Personal allowance (Grundfreibetrag) | 12.348 € (2025: 12.096 €) |
| Lump-sum work expenses | €1,230 a year |
| Lump sum for special expenses | €36 (€72 for married couples) |
| Single parent allowance | €4,260 plus €240 for each additional child |
| Child tax allowance for both parents | 9.756 € (€3,414 plus €1,464 per parent) |
| Kindergeld | 259 € per month for each child (2025: €255) |
| Start of the 42 % rate | €69,879 of taxable income |
| Solidarity surcharge | 5.5 % of the income tax, but only on the portion of the tax amount exceeding 20.350 € per year (for married couples — €40,700). This corresponds to approximately €75,000 of taxable income |
| Church tax | 8 % in Bavaria and Baden-Württemberg, 9 % in the other federal states |
Another myth. It is often written that the exemption from the solidarity surcharge does not apply in classes V and VI. This is incorrect: the threshold there is the same as in class I.
What’s new from 1st January 2026
- the procedure for accounting for social contributions upon withholding has changed: the minimum lump-sum amount previously applied to certain employees has been abolished;
- private health and care insurance contributions are transferred to your tax characteristics automatically — insurers send the data directly. Paper certificates are no longer required for the employer;
- the contribution assessment ceilings have increased: €101,400 for pension and unemployment insurance, and €69,750 for health and long-term care insurance.
What actually reduces your annual tax
The tax class spreads the advance payment across the months; the final figure is settled by your tax return. What lowers that figure is not the class but the deductions, and the largest block for an employee is Vorsorgeaufwendungen: contributions to pension and to health cover.
- Pension contributions. Under § 10 Abs. 1 Nr. 2 EStG, Sonderausgaben (special expenses) include contributions to the statutory pension insurance and to funded contracts of the basic type — those that pay out as a lifetime annuity no earlier than age 62 and whose rights cannot be sold, pledged or taken as a lump sum. That is the Rürup-Rente, also called Basisrente. Which types of pension exist and what suits whom — on the page about pension in Germany.
- Medical insurance. Under § 10 Abs. 1 Nr. 3 EStG, contributions to health insurance and to compulsory Pflegeversicherung (long-term care insurance) are deductible in the part that provides basic cover. This works in the statutory system as well as in the private one — the difference lies in which share of the premium counts as basic. How each of them works: statutory and private.
- Cover against loss of your occupation. A separate Berufsunfähigkeitsversicherung (occupational disability insurance) contract falls into a different block of deductions — the one where § 10 Abs. 4 EStG sets a shared ceiling: €1,900 a year for those whose health contribution is paid in part by an employer or a Kasse, and €2,800 for those who pay it entirely themselves. The catch is that under § 10 Abs. 4 Satz 4 EStG the basic Kranken- and Pflegeversicherung contributions are deducted in full even when they exceed that ceiling — and then there is nothing left in this block for BU, liability and other voluntary policies. The effect is calculated for your own situation, not from a general rule.
The conclusion that usually gets lost in the argument about classes: swapping III and V changes only when you get the money. What changes the yearly total is the contributions the state allows you to deduct.
Misconceptions and myths about tax classes
There is a common view that changing tax classes when married can save money and result in paying less tax. Or, for instance, that single people pay more tax than married people. However, it must be remembered that the main purpose of tax classes and changing them is the redistribution of the Grundfreibetrag within the family. Changing classes does not affect the final tax amount (except for additional single-parent benefits).
Which class combination is more advantageous for spouses?
In a family with two spouses, only the following class distribution is possible:
3-5
4-4
5-3
When changing tax classes, a family can only decide who gets to use their money during the year — the state or themselves. Changing classes can affect your net salary, even if the total amount of tax paid ends up being the same.
Option 1. 4/4 combination:
The family pays more tax each month than it should because the distribution of the Grundfreibetrag is uneven and does not depend on the difference in the spouses’ incomes. The net salary amount is likely lower than under tax class III. At the end of the year, when filing the tax return, the family will likely receive a refund of the overpaid tax.
Option 2. Combination 3/5 or 5/3:
The family pays the required amount of tax each month or less than they should, and at the end of the year they have to pay additional tax to the state. With tax class III, the net salary is higher.
Making the right choice of tax class helps avoid surprises that arise at the end of the year when a family submits its tax return.
Do spouses pay less tax than single people?
Yes and no.
Tax classes on their own do not reduce taxes and do not affect the amount of the Grundfreibetrag. The only difference is how the tax-exempt amount is divided between the spouses.
For spouses, the Grundfreibetrag is doubled (in 2026 — 2 × 12348 € = 24696 €). If only one spouse works and the couple chooses the III/V combination, it is the working spouse in tax class III who receives this doubled tax-free allowance. As a result, their tax burden is noticeably lower than that of a single person with the same income.
If both spouses have roughly equal incomes, there is practically no advantage compared to single people (in such cases, the IV/IV or IV mit Faktor combination is more commonly chosen).
When is it advantageous for married couples to change tax classes?
Changing the tax class plays a role in how the Grundfreibetrag is distributed within a family and, consequently, what your salary will be net. This is particularly important in situations where the amount of social welfare payments is calculated based on recent earnings.
For example:
- at the start of maternity leave (Elterngeld),
- upon receipt of unemployment benefit I (ALG I),
- for other payments tied to the net salary.
In such cases, it can pay to switch in good time to tax class III, to increase the net salary amount and, accordingly, future payouts.
Calculate the income tax on your salary using the Federal Ministry of Finance calculator.
About tax classes – in our video
Tax classes in Germany are an important consideration for anyone working or living in the country. In this video, we explain in detail what classes exist, how they affect the amount of tax, and how to choose the most advantageous one for yourself.
This section contains a video from YouTube. To watch it, click the button below. Doing so will share data with Google.
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Hi. I am tax class 1, but when I started working for a minijob of less than 538 euros, they automatically made my main job tax class 6. The taxes are high. Is it possible for them to change my main job to tax class 6?
In Germany, tax class 6 is typically applied to a second job. If you have multiple jobs, your main job (where you earn the most) should remain in your primary tax class (e.g. class 1), while any additional job will be taxed under class 6.
Good afternoon. I am a working mother who is divorced. Following my divorce, I changed to tax class 2. After a few years, I started living with my boyfriend. We are not married yet, but we are all registered at the same address (myself, my daughter, and my boyfriend). Am I obliged to change from tax class 2 to tax class 1? Or can I remain in tax class 2 until marriage? And if not, how is the tax class calculated in this case? Thank you
I send money to my child every month.. they are in Ukraine.. can I change my tax category..
Hello.
No, sending money to a child who lives abroad (in Ukraine) is not a reason to change your tax bracket in Germany.
Thanks Valery, a great many interesting answers to a wide variety of questions.
The presence of such responses makes this article even more useful.
Thank you for your work!
Hello! Could you please advise, my husband arrived in August '23, and in October '23 started working. I had been working since 2022, and was in tax class 1. After my husband started working, my class changed to 4. Naturally, my husband is also on tax class 4. Without factors. Today I received a reminder from the tax office in my name about filing a tax return. There was no additional income. Could the reminder have been sent because I voluntarily filed for 2022 while still on tax class 1? Do I actually need to file a tax return now, and in this case does my husband need to file one too? Thanks in advance for your reply!
Hello.
For questions of this nature, you need to consult a tax adviser or contact the Finanzamt directly.
Good afternoon, my husband has started a new job and has been assigned tax class 4; would it be more advantageous for us to change it to class 3 (as his wife is not working) or is it better to leave it as it is?
Hello.
If only one family member is working, the general recommendation is to change the tax bracket to 3. You must contact the Finanzamt yourself either in person or online.
Hello
My question is:
I am married in a civil partnership that has not been registered
I work in Hesse and my wife and son live in Bavaria.
My wife doesn’t work, she studies at university.
I pay tax category 1.
Any advice on improving our income?
Thanks in advance
Good afternoon,
As you are not officially married (no civil marriage), the tax regulations for married couples do not apply to you. In your case, there is no way to change to tax class 3/5. You will remain in tax class 1, as you are considered a single person under tax law.
However, you could ensure that you have applied for child benefit for your son and check whether further tax reliefs (such as for maintenance payments or education costs) might be applicable to your situation. A tax adviser could provide you with more precise information on this.
Hello
I have been working in Germany for 3 years and I am in tax bracket 1. .
I have been married for 12 years and have children. .
But I live alone in Germany.
My family at home. .
Can I switch to tax bracket 3?
A change to tax class 3 is not possible in your case, as your family lives outside the EU and the EEA. Tax class 3 is only available if both spouses live in Germany or in an EU/EEA country. As long as your family lives in your home country, you stay in tax class 1.
If your family moves to an EU or EEA country, you can apply for the change. Otherwise, tax class 3 is not available to you.
It is still worth clarifying the details of your case with the Finanzamt.
Hello, could you please tell me, if a childless married couple both work and earn approximately the same salary, what tax class will be assigned, or which one is more advantageous to choose? Thank you.
Hello.
If you registered correctly the first time in Germany, then both of you should be on tax class 4.
You can check this at the Finanzamt or via their official Elster portal.
The general recommendation is as follows: if one spouse’s income does not exceed the other spouse’s income by at least 20% – in other words, if your incomes are roughly the same – then tax class 4 is recommended for both of you.
For professional advice on tax matters, it is best to consult a Steuerberater.
Good afternoon!
My husband was in tax class 1; in July, our marriage was recognised – or rather, confirmed – and the tax office assigned us to tax classes 3 and 5 following our application. When we submitted the application to change our tax class, we specified the date of our marriage. Now the record states that the tax class changed from 1 January 2024. It is unclear whether the employer should refund the difference in tax for half a year, or whether we need to contact the tax office? And if we contact the tax office, will this refund be issued now or when we submit our annual tax return?
Thank you very much in advance for your reply.
Good afternoon.
The employer will recalculate the taxes based on the new data.
However, you will only be able to receive a full refund once you have filed your tax return.
For a full consultation, you need to contact a tax adviser — Steuerberater.
Hello!
My husband works in Germany and was on tax class 1. I joined him six months later, registering on a family reunification visa. At the same time, I found a job and have already started working; I plan to apply for a residence permit through work instead.
1. Perhaps you know how the Finanzamt determines the initial tax bracket in such a case? Do they give me bracket 3 or 4? Do they change my husband’s bracket?
2. How can you find out your current tax bracket — only in person at the Finanzamt or is it possible some other way?
Thank you very much!
Hello Daria.
In Germany, (almost) nothing is done automatically.
It is highly likely that both of you are in tax bracket 1.
You can change it by going to the tax office together, making sure to bring your marriage certificate.
You can also change it via the Elster portal.
Valery
Good afternoon. If my husband earns 2500 gross and I am doing an Ausbildung for 1000 gross plus 300-500 euros as a Kleinunternehmerin, which tax class should we choose? 3-5 or 4-4? Thanks in advance
Good afternoon.
If there is a difference in salary of more than 20%, it is recommended to set tax class 3–5. Class 3 should be assigned to the spouse with the higher salary.
These are general guidelines.
If you have any specific requirements related to your business, it is best to consult a tax adviser.
Hello! What tax bracket will apply if my husband is a pensioner and not in work?
Hello!
In Germany, the tax class is determined on the basis of marital status and income. If the husband is a pensioner and does not work, the tax class of the spouses will be as follows:
If the wife is working and the husband is not working and receives a pension:
Tax bracket III (for the working spouse) and V (for the non-working spouse). This is the classic option for families where one spouse earns more.
If both spouses do not work or one of the spouses receives a very low income:
Tax bracket IV and IV. Both spouses will be in tax bracket IV if their incomes are roughly equal or there is no income.
It is recommended to consult a tax adviser or the tax office (Finanzamt) to choose the most advantageous tax bracket for your situation.
Good afternoon, could you please help me. .
My husband works in Luxembourg, and I am currently finding a job in Germany. My husband’s net salary will be roughly 1’300 to 1,500 euros higher than mine. What tax bracket will I be in in Germany? My husband pays tax in Luxembourg.
Hello Tatiana.
I would recommend consulting a tax advisor with such a question.
In any case, if you live together in Germany, you choose your tax bracket yourselves: 4-4 or 3-5.
Good evening! Could you please advise, I am in Germany under Section 24 with my child (15 years old), I got a job... received my first pay slip... on my payslip tax class 0 is assigned. My husband and older son are in Ukraine. What tax class should I have? Thanks in advance for the reply.
Hello.
You need to go to your Finanzamt and change your tax class to the 2nd one. If no one of legal age lives with you, you are entitled to the 2nd tax class.
Yours sincerely,
Valery Melech
Good afternoon! My husband is in tax bracket 3. I am registered as self-employed. Could you please tell me how my tax is calculated? Up to what amount (if such a threshold exists) am I tax-free?
Hello Ekaterina.
For the self-employed, there are no tax brackets.
Your family has €23,208 per year in income tax-free allowance, which is applied when calculating your spouse’s salary.
However, everything will be calculated correctly when filing the tax return.
Hello. I am in tax class 5, and my husband is in 3. Nothing is deducted from his salary, and his wage tax certificate (Lohnsteuerbescheinigung) shows a child allowance (Kinderfreibetrag) for 2 children. My questions are: Is the Kinderfreibetrag only assigned to one spouse? If a lot is being deducted from me, wouldn’t it be better for me to have the Kinderfreibetrag? And does the Finanzamt decide who benefits most from having it, or do we have to inform them about this? Thanks in advance.
Hello! In Germany, the tax system for married couples, especially when it comes to the Kinderfreibetrag (child tax allowance), can be quite complicated, but I will try to explain the main points.
The child tax allowance (Kinderfreibetrag) is usually granted to reduce taxable income, with the amount of the allowance depending on the number of children. In Germany, this allowance can be applied to one parent or split between spouses.
Allocation of the Kinderfreibetrag: You and your spouse can choose how to distribute the child tax allowances between yourselves. Usually, if one spouse has a higher tax bracket, it may be more beneficial to allocate the allowances in such a way as to reduce the overall tax burden.
Choice of tax class: Tax classes (Steuerklassen) in Germany affect the amount of tax withheld from salary. The 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 can influence the decision on how to allocate the child allowance (Kinderfreibetrag).
How to change the allocation of the Kinderfreibetrag: To change how the Kinderfreibetrag is distributed between you and your spouse, you need to contact your local tax office (Finanzamt) with a corresponding request. You can submit an application to change the allocation of the allowances, which will then be taken into account when calculating your taxes.
Who decides: Ultimately, you and your spouse have the right to decide how to allocate the Kinderfreibetrag, but this decision must be justifiable from a tax optimisation perspective. In some cases, it may be advisable to consult a tax advisor to determine the most advantageous allocation method.
Remember that your local Finanzamt is the definitive source of information and support on these matters, and they can provide you with specific advice based on your individual situation. If you believe that a change in the allocation of the Kinderfreibetrag could be beneficial for you, it is worth discussing this with the Finanzamt or a tax adviser.
In Germany, the Kinderfreibetrag (child tax allowance) and Kindergeld (child benefit) operate in parallel, but interact with one another in the context of taxation. In practice, this means that when calculating the annual tax return, the Finanzamt (tax office) automatically checks which is more advantageous for the taxpayer: receiving Kindergeld or claiming the Kinderfreibetrag.
Kindergeld is paid to all parents regardless of their income, and the amount does not vary according to income level. At the same time, the Kinderfreibetrag is used to reduce taxable income, which may be more advantageous for high-income families.
Up to what income does the Kinderfreibetrag not matter? This question has no straightforward answer, as the benefit of using the Kinderfreibetrag compared to receiving Kindergeld depends on a multitude of factors, including the family’s total income, tax class and number of children. In general, if the total amount of Kindergeld for the year exceeds the tax savings that can be achieved through the Kinderfreibetrag, it is more advantageous for the taxpayer to choose Kindergeld.
It is important to note that the Finanzamt automatically carries out this calculation (Günstigerprüfung — the ‘most favourable option’ test) when the annual tax return is filed and applies the option that is most favourable to the taxpayer.
To determine the specific income threshold at which the Kinderfreibetrag becomes relevant, you will need to carry out an individual calculation, taking into account all the details of your tax situation. For accurate calculations and advice, it is advisable to consult a tax adviser or use specialist tax software available in Germany.
Good evening, I would like to submit a tax return. My husband and I have been working in Germany for two years now and we have children in Years 3 and 5; we’ve learnt that it’s essential to submit this return. Thank you, I look forward to your reply.
Good evening!
Filing a tax return in Germany could indeed enable you to claim a tax refund, particularly if you and your husband are both in work and fall into different tax brackets (Steuerklassen) — in your case, 3 and 5.
Important steps for submitting a tax return in Germany:
Document collection: First of all, you need to gather all the necessary documents. This includes proof of your income (Lohnsteuerbescheinigung), which is issued by your employer, as well as any other documents proving your expenses that can be taken into account when calculating your tax (e.g. expenses for professional training, business trips, double housekeeping, etc.).
Choice of programme or service for submission: In Germany there are numerous programmes and online services that can help you prepare and submit your tax return, such as ELSTER (the official online service of the German tax office). You can also consult a tax adviser (Steuerberater), who can help you maximise your potential tax refund.
We have reviewed the comparison of various programs in this article:
https://finber.de/steuer-papier-apps/
Submitting a tax return: The annual tax return must be submitted by a specific deadline (usually by 31 July of the following year if you are submitting it yourself, or by 28/29 February of the year after that if a tax adviser is submitting it for you). Deadlines may change, so it is important to check the up-to-date information.
Tax return review and tax refunds: Once submitted, your tax return will be reviewed by the tax authority, and you will receive a notification regarding the tax refund amount or any additional payment due. The process can take several months.
Tax class management: Since you and your husband are in different tax classes, your refund could be substantial, as the German tax system provides for a tax recalculation for married couples who file a joint return, allowing you to optimise your overall tax burden.
Additional tips:
Taking potential deductions into account: Don’t forget to factor in potential tax deductions, such as commuting costs, professional training, medical expenses, etc.
Using advisory services: If you find yourself in a complex tax situation, a tax adviser could prove very helpful.
If you have specific questions about your situation or need additional information, I recommend consulting a professional tax advisor in Germany.
Good afternoon. I live and work in Germany with my wife and 2 children. I have tax class 3 and my wife has tax class 5. However, alongside her main job, she also has a minijob. How is tax class 6 assigned for the first time? Is it applied to both employers immediately, or only to the one with the lower income? Today we noticed on the payslip for the minijob that tax class 6 is already shown there. We haven’t received the one from the main job yet.
In Germany, the tax system is based on tax categories (Steuerklassen). These classes affect the amount of income tax you pay. The choice of tax class depends on your marital and professional status.
If you are married, you and your spouse can usually choose between several combinations of tax classes. The most common combinations for married couples are 3/5 or 4/4. Tax class 3 is usually chosen by the spouse who earns more, and tax class 5 by the one who earns less. Tax class 4 is suitable for spouses with roughly equal incomes.
Regarding a minijob (geringfügige Beschäftigung), it is usually taxed in tax class 6 if it is a second job. This is because tax allowances and reduced rates already apply to the primary source of income.
If tax class 6 is already shown on the payslip for the mini-job, this means that tax on this income is already being calculated as if it were a second job. It is important to note that if your wife has a mini-job alongside her main job, tax on her main job will be calculated according to her main tax class (5, if you are using the 3/5 combination).
For more accurate information and advice, we recommend that you consult a tax adviser or contact your local tax office (Finanzamt) in Germany. They will be able to provide more detailed information based on your specific situation and circumstances.
Good afternoon, could you please advise. Which tax class can a husband be given if he works in Germany and his wife lives in another country (outside the EU) and neither of them are residents of Germany?
Good afternoon.
Year 1 only.
Good afternoon, could you please advise. Which tax class can a husband be given if he works in Germany and his wife lives in another country (outside the EU)?
Good afternoon, could you please tell me which tax class I belong to? I have been a widow for almost 2.5 years, and I have a 15-year-old son who receives Kindergeld. Thank you in advance for your reply.
Good afternoon! In Germany, the classification of taxpayers depends on their marital status and other factors. In your case, as a widow, your tax bracket may be determined based on the length of time that has elapsed since your husband’s death.
Usually in the year in which the death of a spouse occurred and in the following calendar year, you could be classified as a tax bracket III taxpayer in Germany. This assumes that until the death of the spouse, you and your spouse filed a joint tax return.
However, as more than 2.5 years have passed since the death of your spouse, you are most likely in tax class II now. This class applies to single taxpayers who are not married and are raising a child.
It is important that you must raise the child alone. No other adults must live with you.
For the most accurate and up-to-date information regarding your situation, I recommend contacting a tax adviser or the tax office. If you have any further questions about financial products or services in Germany, please feel free to ask.
Hello.
I’ve read that tax class 1 is automatically assigned in the first year of employment. I’m married, and my wife doesn’t work. This will be my first job in Germany after receiving §24. The contract hasn’t been signed yet. So, the Finanzamt will automatically assign me to tax class 1 – but when will I be able to change it to one that suits me better?
Thank you
Hello!
You correctly mentioned that the tax bracket in Germany can be automatically assigned as tax bracket one (Steuerklasse I), especially when you start your first job in the country. However, since you are married and your wife is not working, you are likely eligible for a more favourable tax bracket – 4. If you registered together when first registering in Germany, then you most likely already have tax bracket 4.
In Germany, there is a system that allows married couples to choose between different tax classes in order to optimise their tax liability. In your case, the most suitable option may be tax class III (Steuerklasse III), which is intended for married couples where one spouse works and the other does not. This class usually offers lower tax rates compared with class I.
To change your tax bracket, you will need to submit an application to your local tax office (Finanzamt). You can do this once you have signed your employment contract and officially started work. A change to your tax bracket usually takes effect from the start of the month following the month in which you submit your application.
It is also important to note that if your spouse starts working during the year, you may need to review your tax bracket, as a combination of brackets III and V (Steuerklasse III/V) is often more advantageous for working couples.
For more detailed information and assistance in choosing a tax bracket, we recommend consulting a tax adviser. If you have any further questions about financial or insurance products in Germany, please do not hesitate to get in touch.
Good afternoon. I have been living and working in Germany for a long time and am in tax bracket 1. I got married in March this year, but my husband will only be able to move here permanently in February next year. Could you please advise whether we will be able to file our 2023 tax return as a joint assessment (Zusammenveranlagung) and claim a tax refund? Is it possible to provide an NDFL-2 certificate showing my husband’s annual earnings (the amount does not exceed 10,000 euros)? Many thanks in advance for your reply.
Good evening.
With questions like this, I strongly recommend consulting tax advisors, as the year of relocation involves many nuances where you can save a tidy sum on taxes.
However, it is best to consult a tax adviser.
Hello,
I have been a widow since 2019; my son will turn 18 in a couple of months. I work and earn around 16,000 euros a year after tax, plus I receive a widow’s pension of around 800 euros a month and a child’s pension of around 300 euros a month. I’ve been assigned tax class 1. I always have to pay extra tax. I asked a tax adviser whether I could be in tax bracket 2, as my child is still at school. She said that tax bracket 1 is better, as I’d have to pay less extra tax that way. Do you think that’s actually the case?
Hello Oksana.
I am not authorised to provide tax advice.
However, I recommend you contact the Finanzamt instead, and they will advise you.
Tax class 2 entitles you to an additional tax relief of €4,260 in 2023.
Hello. My husband is in Ukraine. My daughter, she is 18, is studying, and I am in Germany. What tax bracket should I be in? Thank you for your reply.
Hello.
As long as you are receiving Kindergeld, you can be in Year 2.
Hi, I moved to Germany in January and was on tax class 1. My wife moved to Germany last July and my tax class changed 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 tax class 3?
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 favourable tax treatment.
Change of Tax Class:
When your wife leaves Germany, your tax status may well change. You should notify your local tax office (Finanzamt) of the change in your circumstances, as they may revert your tax class to Class I if you no longer meet the requirements for Class III. This change will not happen automatically; you must inform the authorities of your situation.
Implications for Tax Returns:
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 is 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.
Hello. Please could you tell us, we arrived in Germany under Section 24. I got a job and told my employer that I am married. For the first month I received my salary taxed in tax bracket 3. A week later, I was chatting with my manager and mentioned that we are in an unregistered cohabiting partnership because we don’t have a marriage certificate, although we do have a child and I am named on the birth certificate. He changed me to tax bracket 1. The Jobcentre has stopped all payments. Am I eligible for tax bracket 3, since we share a household? Thanks in advance for your reply.
Hello Rudolf.
Your tax bracket is not changed/chosen by your employer, but by the Finanzamt.
You need to contact your Finanzamt and set the tax bracket that suits you.
But I can say for sure that the 3rd class is only possible in a registered marriage.
Yours sincerely,
Valery
Greetings, dear Valeriy, could you please advise, my husband and I are under Section 24. My husband started work through the employment centre and was given a 1, I started work only a month ago and I have a 3, does my husband need to change from a 1 to a 5, he has been working for 4 months, thank you.
Hello.
Nobody can set it for you. Only you can change it at the finance office.
If you’re on the 3rd, that means your husband is on the 5th. But you should have submitted an application for a change.
Tax class 3 is recommended for the spouse with the higher earnings.
Yours sincerely,
Valery
Dear Valeriy,
May I ask a question. My spouse is on tax class 3, we have a joint child and the three of us live together. I have started a PhD programme and a stipend has begun to be paid to me. No tax is paid on it. Will my spouse’s tax class change?
Thanks in advance.
Hello.
You change the tax class yourself, if necessary.
Nobody is going to just exchange it for you like that.
Yours sincerely,
Valery.
Hello!
Could you please advise me about the tax bracket and more besides.
I am divorced and have a child (the father is in the RF and pays child support). We live together in Germany with my boyfriend (neither marriage nor partnership is officially registered) in social housing, and both of us are on benefits from the Jobcentre. We are both resettlers. I have almost found a job, while he is not looking for one and doesn’t seem to intend to.
The questions in connection with this are as follows:
1. If I start a job with a good salary, which tax bracket will I have? 1st or 2nd? I receive Kindergeld.
2. Will the young person living with me lose their social benefit? If so, on what grounds, given that when benefits are calculated, they are assessed for each of us separately, including a separate, equal share of the rent for social housing?
3. If the young man has his allowance stopped due to me starting work, does this mean I will have to financially support him?
4. Will my boyfriend be able to claim maintenance from me if I start working? And if we move apart, will I have any obligations to support him? How can I protect myself from this?
5. If the social housing tenancy agreement is in my name (he is only listed on it), will I be able to apply for its termination myself if I find separate accommodation for myself? How is it best to move apart correctly in this case? I would welcome any advice.
Hello Anna.
It is rather difficult to answer all the questions competently.
Especially to questions 2 and 3. You can only get a better answer to those at the Jobcentre.
1. Requirement for the 2nd class — absence of another adult in the household: There must be no other adults living in the household who can care for the child. Exceptions are other relatives, such as the applicant’s siblings.
Questions 4 and 5 relate to the advocate’s competencies.
But on the whole, since you aren’t married and don’t have any children together, there can be no question of maintenance or alimony.
The same applies to social housing. If the tenancy agreement is in your name, you have the right to apply for its termination when moving out. However, it is important to review all the terms of the agreement. Regarding moving apart, it is best to consult legal aid or social services to ensure everything is done correctly and to avoid legal mistakes.
Hello,
Could you please help us out? Our family of three moved to Germany under Section 24. My husband started a job on 11.11.2022, working by default in tax class IV, while I was not working. Before that, we were on the Jobcenter for several months. We had no income in another country. We didn’t submit a tax return for 2022 anywhere. In 2023, my husband stayed in tax class IV. From May 2023, I started working and received a net income of €450. My husband stayed in class IV. In August, I had no income (I worked at a school as a secondary employee, so until 15.09 I was on holiday without income), and tax was deducted from my husband for August based on class V. The question is, why was my husband transferred from tax class IV to class V?
Thank you
Hello,
Could you please help us out? Our family of three moved to Germany under Section 24. My husband started a job on 11.11.2022, working by default in tax class IV, while I was not working. Before that, we were on the Jobcenter for several months. We had no income in another country. We didn’t submit a tax return for 2022 anywhere. In 2023, my husband stayed in tax class IV. From May 2023, I started working and received a net income of €450. My husband stayed in class IV. In August, I had no income (I worked at a school as a secondary employee, so until 15.09 I was on holiday without income), and tax was deducted from my husband for August based on class V. The question is, why was my husband transferred from tax class IV to class V?
Thank you
Hello!
If your husband was transferred from tax bracket IV to tax bracket V without your knowledge or request, it really does look strange, as normally the tax bracket does not change automatically without the taxpayer’s initiative or without certain changes in the family situation.
Here are a few possible reasons:
Erroneous change: There may have been an error on the part of the Finanzamt or your husband’s employer.
Change of your family situation: If you started working and your income is less than 520 € per month (a so-called “minijob”), this should not have affected your husband’s tax bracket. However, if you had started working in a higher-paying position, this could have been a reason for changing the bracket.
Incorrect information: Perhaps the Finanzamt received incorrect information about your family or financial situation.
What you need to do:
Contact your Finanzamt: Get in touch with your local tax office (Finanzamt) and clarify the situation. They will be able to explain the reason for the tax bracket change and potentially offer a solution.
Check with your husband’s employer: Your husband’s employer may also be able to provide information on which tax bracket was used to withhold taxes.
Consult a tax advisor: If you have any doubts or questions about your tax status, I recommend consulting a tax advisor (Steuerberater) in Germany. They can help you navigate the complex tax system and provide tailored advice for your situation.
I hope this helps you sort out your situation.
Good luck!
Hello,
Could you please advise. In 2022, one of the spouses worked for 2 months in November/December, formally on tax bracket 1, while the other did not work. Prior to that, they were on the Jobcenter for several months. They had no income in another country. Is it necessary to file a tax return for 2022? On the one hand, it was bracket 1; on the other hand, we are talking about spouses. The tax brackets were only changed to 3/5 in 2023.
Thank you!
Hello.
In Germany, submitting a tax return for employees is not compulsory if you have a standard tax situation. However, there are a number of circumstances in which submitting a tax return becomes compulsory.
There are a few points in your description that could make filing a tax return advantageous or even compulsory:
Multiple employers during the year: If one of the spouses worked in multiple jobs simultaneously or consecutively during the year, submitting a tax return becomes mandatory.
Jobcentre support: Receiving social benefits may affect the decision to submit a tax return, especially if you want to claim back any withheld taxes.
Tax brackets: If you have changed your tax brackets, this can provide an opportunity to get back some of the tax paid, especially if one of the spouses worked in bracket 1, which generally has a higher tax withholding rate. Filing a tax return can provide an opportunity for a refund of some of the withheld tax.
In any case, even if submitting a tax return is not compulsory for you, it can be worthwhile to reclaim some of the withheld tax. I recommend consulting a tax adviser (Steuerberater) in Germany to find out the details and make the right decision.
Yours sincerely,
FinBer Team
Good afternoon
I am on tax class 3, my husband is on tax class 5 and he earns almost twice as much net. Is it true that as a result less is paid into my pension insurance because I am on tax class 3, or does this not matter? Please help me understand.
Hello.
Tax classes have no impact on contributions to the pension system.
There are general guidelines stating that if the difference in salary is greater than 20%, the spouse with the higher income is advised to choose Class 3.
Yours sincerely,
Valery Melech
Good afternoon. Could you please tell me where and to whom I can turn for help with filling out the forms for a tax class change?
Hello.
For help with filling out the forms to change your tax class in Germany, you can contact your local tax office or Finanzamt. Here are a few steps you can take:
1. Tax office: You can visit the nearest tax office in your region or district. In Germany, tax offices generally provide advisory services to taxpayers and can help you fill in the necessary documents for changing your tax bracket. You can find the nearest tax office and their contact details on the official website of the tax authority of your federal state.
2. Online resources: In Germany, online resources are also provided for taxpayers, where you can find information and instructions on completing tax forms. The official website of the German tax office (Bundeszentralamt für Steuern) may contain useful materials and instructions.
3. Tax adviser: If you encounter difficulties filling out forms or if you have specific tax questions, you can hire a tax advisor in Germany. Tax advisors are professionals specialising in tax matters and can provide you with individual assistance.
4. Tax advisory centres: In some cities and regions in Germany, there are specialised tax advisory centres where you can get free advice and help with tax matters. Check if there are such centres in your area.
Remember that tax rules and procedures can change, so it is recommended to consult official sources and experts to get up-to-date information and support for your specific situation.
Yours sincerely,
FinBer Team
Good afternoon, I am in a similar situation: my mum, two children and myself, and I work. Accordingly, that results in tax class 1, however in tax class 1 no one talks about child benefits. Will I be able to continue receiving Kindergeld after I start working, or will it also be stopped because we live together with my retired mother?
“No other person of legal age may live or be registered in the household. Otherwise, the household is presumed to be a joint one. If you were not related, you might still be able to claim tax class II (again, by proving that you are a WG and not an HG).”
Hello.
Child benefit — Kindergeld has nothing to do with tax classes and status. You will receive it anyway.
Yours sincerely,
Valery Melech
Good afternoon!
I am a nurse and I have a second job on the sixth tax band. Will tax be deducted from night shift and holiday allowances?
Hello.
This question is better asked to a tax advisor.
Indeed, night and weekend shifts are accounted for differently.
Good afternoon, I am officially divorced and have two minor children. Which tax class suits me?
Good afternoon!
If you are officially divorced and living in Germany with two minor children, your tax bracket (Steuerklasse) will most likely be III or II:
Tax bracket II (Steuerklasse II): This bracket is usually suitable for single parents living in the same household with their minor children. To qualify for tax bracket II, the parent must receive the additional child benefit (Kindergeld).
Tax bracket III: If after divorce only one of the parents is entitled to child benefit, this parent can choose tax bracket III. However, this often happens if the other parent (former husband or wife) chooses tax bracket V. Nevertheless, this is a rare situation for divorced couples.
For most single parents in Germany, tax class II is the most suitable. However, it is recommended to consult a tax advisor or Steuerberater to clarify which tax bracket will be optimal in your specific situation.
Yours sincerely,
Valery Melech
I arrived in Germany as a single person under Section 24 on tax class 1, and after six months I was moved to tax class 6.
I do not have a tax ID yet
What could be the reason?
Good afternoon,
The sixth grade is assigned if a person works two jobs.
Good afternoon. We are on Paragraph 24. My husband works and we have a child together (8 months old), we live together, but are not officially married. Why does my husband have tax bracket 1, just because there is no stamp in his passport?
Good afternoon.
That is correct, you are not married.
Moreover, you are not entitled to family insurance unless you are on benefits. You have to pay for your insurance yourself. If you get married, you will be able to be on your spouse’s insurance for free under a family plan.
Good afternoon,
Could you tell me what tax class the husband will be in if his wife is self-employed with an income of up to €9,984 a year?
Good afternoon.
The tax class will be the one you choose.
Employment type doesn’t matter.
Good afternoon! Please could you advise me, I am in Germany under Section 24. I am working, and tax class 1 has been assigned automatically. I am unmarried and have 2 children (aged 8 and 3). For the younger child, I am a single mother (I have an official certificate). I live in an apartment with my mother, and we have 2 separate tenancy agreements for this apartment. My mother’s share (1/4) is paid by the Socialamt. I went to the Finanzamt, and they say they cannot change it to tax class 2. But surely my mother is considered a separate household here. Thanks in advance for any clarification.
No other adult may live or be registered in the household. Otherwise, the household is assumed to be a joint one. If you were not related, you could still try to claim tax class II (again, by proving that you are a WG and not an HG).
I am a widow. My husband died 1 year and five months ago. Which tax class do I belong to? How will my taxes be calculated? I am working.
I am sorry for your loss. In Germany, the classification of tax brackets depends on marital status and other circumstances. Your circumstances may place you in tax bracket 3.
During the first two years after the death of your spouse, as a widow you may be assigned to tax class 3 (Steuerklasse III). This status is granted for the remainder of the year of the spouse’s death and for the following year.
Following the end of this two-year period, you will move to tax bracket 1 (Steuerklasse I), which is intended for single and divorced people who do not meet the criteria for other tax brackets.
If you have children, you may also be eligible for tax class 2 (Steuerklasse II).
I recommend consulting a tax advisor to obtain more accurate information based on your personal circumstances.
Good evening)
Could you please tell me whether, if a husband and wife live separately, maintain separate households, and are planning to get a divorce, they need to change their tax brackets. The husband is on tax bracket 3 and the wife is on tax bracket 5.
My wife is pregnant, and my husband pays for the flat and doesn’t give me any other money. Thanks in advance for your reply.
If you live separately, by the rules you must be in tax class 1.
You can read the details here:
https://www.lexware.de/wissen/unternehmerlexikon/steuerklasse-1/#:~:text=Die%20Steuerklasse%201%20gilt%20f%C3%BCr,sobald%20zwei%20getrennte%20Wohnsitze%20bestehen.