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ELStAM, employee, factor method

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Detailed description

Instead of the tax class combination IV / IV or III / V, spouses / partners can apply for tax class IV in connection with a factor, the so-called factor procedure.
  • For each spouse / partner, the tax-relieving regulations are applied to their own income tax deduction (e.g. basic allowance).
  • The tax-reducing effect of the splitting procedure is taken into account.
  • The tax class combination IV / IV with factor leads to a different distribution of wage tax between the spouses / life partners than the tax class combination III / V: the wage tax increases compared to tax class III and decreases compared to tax class V.
  • Any exempt amount (e.g. due to income-related expenses above the employee lump sum) affects the calculation of the factor and is therefore not added to the factor.
  • Classification in tax class IV with a factor is valid for two years.
  • If the wages change, the change of the factor can be requested.
  • Changes to the detriment of the spouse / partner (e.g. a lower allowance) must be reported to the tax office immediately.
 

Information

Prerequisites

The factor method can be chosen by spouses or civil partners who both receive wages.

Documents required

Form 'Application for tax class change for spouses' with tax identification number and signature of both spouses / partners. This can be submitted as follows:

  • In writing (by letter)
  • In person: with identity paper
  • By proxy: with identity paper of the proxy and written power of attorney

Note: If the application form is signed by both spouses / civil partners, only one of them needs to be present for a personal application.

Please note

  • Spouses / life partners who are classified in tax class IV with a factor are required to submit an income tax return for these years.
  • Hamburg citizens can contact any regional tax office in Hamburg for ELStAM matters.
  • The registration offices are responsible for changing the civil status data in the register (e.g. marriage, establishing a civil partnership, birth).

Deadlines

The application for a tax class change (choice of the factor method) must be submitted by November 30 of a year if it is still to be taken into account for the December payroll accounting period.


The change in tax class takes effect on the 1st of the month following the application.

Fees

No

Legal basis

Section 39f of the Income Tax Act

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Keywords: 4 with factor IV with factor Tax class 4 with factor Tax class IV with factor

Last updated: 19.04.2025