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Apply for a change of tax brackets during marriage or civil partnership

The amount of payroll tax withheld from your wages depends on the tax bracket.
If you and your spouse or partner (hereinafter for both: partner) do not live permanently separately, you can choose between the following tax class combinations:

  • IV/IV,
  • III/V or
  • Tax class IV with factor. Tax class IV with factor is also referred to as factor method.

In order to change your tax class, you must always submit a joint application to your local tax office. This also applies to a new classification of tax classes III and V.
For the change from tax class III/V to IV/IV, it is sufficient if only you or your partner submit the application.
For example, you can apply for a tax class change in the following cases: You or your partner

  • no longer receive wages, or
  • start working again after unemployment.

You can also change the tax bracket several times a year.

If you and your partner live permanently apart, you must inform your local tax office so that the tax class is changed (I instead of III/V or IV/IV).

Hint:
Since the entry into force of the act introducing the right to marry for persons of the same sex on 1.10.2017, no new civil partnerships can be established in Germany. Since then, same-sex couples have been able to enter into marriage with each other and are thus on an equal footing with couples of different sexes.
Existing civil partnerships can be converted into a marriage. However, there is no obligation to do so. Existing civil partnerships can be continued in their current form.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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