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🇩🇪Germany

Steuerklassenwechsel

Tax Class Change for Married Couples

Easy~8 minTaxMarriagePayroll

/ What is this form?

Married couples can choose between tax class combinations III/V or IV/IV. Changing classes doesn't affect total annual tax — only the monthly withholding. Since 2023, spouses can change multiple times per year.

Class III/V makes sense when one partner earns significantly more — the higher earner pays less monthly tax (class III) while the lower earner pays more (class V). The total annual tax is settled through the tax return.

The Faktorverfahren is a refined alternative where both partners are assigned class IV with an individual factor, achieving a more accurate monthly withholding and avoiding large refunds or back-payments.

/ Who needs this form?

  • Newly married couples
  • Couples where one partner earns significantly more than the other
  • Couples expecting a child (class III maximizes Elterngeld)
  • After divorce or separation

/ What you need before you start

Tax IDs (Steuer-ID) of both spouses — the 11-digit identification number
Current tax class information
Signature of both spouses on the form

/ Step-by-step guide

1Choose Tax Class Combination
Decide between III/V (one earner significantly more) or IV/IV (similar incomes). Consider the Faktorverfahren as an alternative.
2Complete the Form
Both spouses must fill in their Steuer-ID and sign the form requesting the change.
3Submit to Finanzamt
Submit to your local Finanzamt — online via ELSTER or by post.
4Change Takes Effect
The change is applied from the following month. Your employer's payroll will be updated automatically.

/ Key fields explained

FieldWhat to enterCommon mistake
Steuer-ID Ehegatte 1The 11-digit Steuer-ID of the first spouse.Confusing Steuer-ID with the Steuernummer — they are different.
Gewünschte SteuerklasseSelect the desired combination: III/V or IV/IV, or request the Faktorverfahren.Not realising the Faktorverfahren option exists, which is often more advantageous.

/ Common mistakes to avoid

Believing a tax class change reduces your total annual tax — it only changes monthly withholding.
Not considering the Faktorverfahren option for couples with similar incomes.
Choosing class V without understanding the high monthly withholding it causes.

/ Frequently asked questions

Which combination is best?

III/V benefits couples where one earns significantly more. IV/IV is more balanced when both earn similar amounts. The Faktorverfahren is the most accurate option to avoid large settlements.