Apply for a change of tax bracket during marriage or civil partnership
The amount of income tax withheld from your salary depends on the tax bracket.
If you and your spouse or partner (hereinafter referred to as both: partner) do not live permanently apart, 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 the 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 assignment of tax classes III and V.
To 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 change of tax bracket in the following cases: You or your partner
- no longer receive wages, or
- start working again after becoming unemployed.
You can also change your 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 Act on the Introduction of the Right to Marriage for Persons of the Same Sex came into force on 1.10.2017, no new civil partnerships can be established in Germany. Since then, same-sex couples have been able to marry each other and are thus on an equal footing with opposite-sex couples.
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.
Process flow
If you and your partner would like to change your tax class, you can submit an application to your local tax office:
- In the form management system of the Federal Tax Administration, select the appropriate application form in the "Tax forms" section under "Wage tax (employees)":
- "Application for change of tax class"
- "Application for income tax reduction"
- Fill out the application on the electronic device or printed out by hand.
- You and your partner must sign the application.
- Send the application by post to your local tax office.
- You will receive a notification.
Alternatively, you can also submit the application for a change of tax class online and barrier-free via ELSTER. ELSTER is a barrier-free and platform-independent access to the electronic services of the tax administration.
For electronic authenticated submission, you need a certificate. You will receive this after your registration on ELSTER. Please note that the registration process can take up to 2 weeks.
Who should I contact?
The responsibility lies with the tax office responsible for you.
Requirements
The marriage or civil partnership is intact.
Which documents are required?
You do not need to submit any documents.
What are the fees?
There are no fees.
What deadlines do I have to pay attention to?
A change of tax class takes effect on the 1st of the month following the application.
Applications / forms
Forms: yes
Online procedure possible: yes
Written form required: yes
Personal appearance required: no
Appeal
There are no legal remedies at the stage of an application. In the event of a rejection of the requested tax class by the tax office, you can file an appeal.
Technically approved by
Lower Saxony State Tax Office
Author
The text was automatically translated based on the German content.
