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

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

• IV/IV,
• III/V or
• Tax class IV with factor.

Tax class IV with a factor is also referred to as a 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 to tax classes III and V. You can apply for a tax class change in the following cases, for example: You or your partner

• no longer receive wages or
• return to work after being unemployed.

You can also change the tax class several times a year. To change from tax class III/V to IV/IV, it is sufficient if only you or your partner submit the application. You and your partner will then both be classified in tax class IV. A less favorable tax class can also be taken into account upon request (e.g. tax class I instead of tax class IV). If you and your partner live separately, you must inform your local tax office, as the tax class will have to be changed in the year following the separation (tax class I).
Note: Since the law introducing the right to marry for people of the same sex came into force on October 1, 2017, no new civil 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.