Apply for a change in tax class when entering into a marriage

Spouses who are both subject to unlimited income tax liability and do not live permanently separated are automatically classified in tax class IV at the time of marriage, even if only one spouse receives wages.

If you and your spouse meet the requirements for tax class IV, you can also apply for tax class III to be formed for one spouse and tax class V for the other spouse.

Furthermore, you and your spouse can also choose the tax class combination IV/IV with a factor.
(see further information)

If your employer and/or your spouse's employer is not to be informed of the changed marital status, you and/or your spouse can apply to your responsible tax office for a less favorable tax class to be taken into account. This would be tax class I.
It is also possible for you and/or your spouse to have your employer block access to the electronic wage tax deduction features (ELStAM).

You and/or your spouse must apply for the blocking of the employer's call-off at your responsible tax office (see further information).

If you have the retrieval blocked for your employer, your employer is obliged to tax your wages according to tax class VI.


Notice:
Since the law introducing the right to marry people of the same sex came into force on October 1, 2017, no new life partnerships can be established in Germany.

Since then, same-sex couples have been able to marry each other and are therefore treated equally to opposite-sex couples.

Existing civil partnerships can be converted into a marriage. However, there is no obligation to do so. Already existing civil partnerships can be continued in the previous form.