Answer a few questions and get a personalised recommendation for your Steuerklasse. Understand exactly what your class means for your monthly take-home.
1. Are you married or in a registered civil partnership?
2. Do you have children living in your household?
3. Do you have a second job or additional employment?
Your Recommendation
A complete overview of who qualifies for each Steuerklasse and what it means for your payslip.
Unmarried employees, divorced individuals, widows/widowers (after the year of death), or married individuals who are permanently separated.
Single parents who live alone with at least one child and are entitled to the child allowance (Kinderfreibetrag) or child benefit (Kindergeld).
The higher-earning spouse in a married couple or registered civil partnership. Works best when one partner earns significantly more.
Both spouses when their incomes are roughly equal. Each partner receives the standard basic allowance individually — no splitting benefit.
The lower-earning spouse when the other uses Class III. This class applies no basic allowance, resulting in significantly higher monthly deductions.
Used for a second (or third) employment in addition to a main job already assigned Class I–V. Also applies when no main employer tax card is submitted.
The most common question for married couples in Germany.
The higher earner takes Class III (very low withholding) while the lower earner takes Class V (high withholding). The total annual tax is the same as IV/IV, but cash flow during the year shifts heavily to the higher earner.
Both partners in Class IV. Each gets their own Grundfreibetrag. Monthly withholding is balanced. The Faktor-Methode (Class IV with factor) can make this even more precise.
The total annual tax is identical for both combinations — the difference is only in monthly cash flow distribution.
Download the form
Get the Antrag auf Steuerklassenwechsel bei Ehegatten / Lebenspartnern form from the Bundeszentralamt für Steuern website.
Submit to Finanzamt
Submit the completed form to your local tax office (Finanzamt). Both spouses must sign for married couples.
Inform your employer
The Finanzamt updates the ELSTAM system (electronic income tax card). Your employer retrieves the change automatically.
When to apply: You can change once per calendar year. The earlier in the year, the more months benefit from the new withholding.
Deadline: Changes submitted by 30 November apply from the following month. Changes requested in December take effect from January of the next year.
New arrivals: If you've just moved to Germany, visit your local Finanzamt with your registration certificate (Anmeldebestätigung) and passport to register and get your tax ID (Steuer-ID).
Our advisors specialise in exactly this — helping expat couples in Germany choose the right tax class combination, file strategic returns, and reclaim overpaid taxes.