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Hamburg Welcome Portal Tax Classes

As an employee, you have to pay income tax. The amount of that "Lohnsteuer" depends on your wage and your tax class. Additionally you find information on changing your tax classes here. 

Symbolic image: Tax Classes in Hamburg, Germany

Tax Classes

Tax classes assist the employer in the process of calculating the income tax of an employee. There are six tax classes in Germany. The tax office assigns a tax class to the employee. The tax class depends primarily on the person's family status, but also on how many jobs you have. Changes in personal circumstances (e.g. marriage, divorce or the death of the spouse) cause an amendment of your tax class.

Note: Couples can choose from three tax class combinations. The choice of the combination depends on their income. Please contact a tax consultant in case of further questions.

Below we've listed the six tax classes and who they're for. Particular cases may vary. 

Which tax class is for whom?

Tax class I                           
  • Singles
  • Unmarried couples
  • Married persons with limited tax liability
  • Permanently separated spouses (also when the spouse doesn’t live in Germany)
  • Divorcees
  • Pensioners
Tax class II
  • Single parents
Tax class III
  • Married couples
  • Registered partners
Conditions:
Tax class III is reserved for the spouse / partner with the higher income. The other spouse / partner is assigned to tax class V.
Tax class IV
  • Married couples
  • Registered partners
Conditions:
Both spouses can be assigned to tax class IV if they earn about the same amount.
Tax class V
  • Married couples
  • Registered partners
Conditions:
Tax class V is reserved for the spouse / partner with the lower income. The other spouse / partner is assigned tax class III.
Tax class VI
  • Single and married persons who have a second job or more

For further information please contact the tax office which is responsible for your district. To find the responsible tax office, please enter your registered address in the authority finder (Behördenfinder, German only).

Changing tax classes

For changing your tax classes we have compiled the most important information for you here.

Married persons and registered partners can apply for a change of tax class at a local tax office.

Ermittlung der nächstgelegenen Einrichtung

To find the nearest tax office, simply enter your place of residence in the field and click on "Suche in der Nähe".

Requirements

There must be an intact marriage or civil partnership in order to be able to choose between several tax class combinations. Permanent separation terminates the requirements.

Please note: If you choose combination tax class III and V or IV/IV with factor method then you must file an income tax return.

Required documents

Form "Application for change of tax class for spouses/life partners" with tax identification number and signature of both spouses/life partners. To help you, you can download the form in English translation.

In case of marriage abroad : presentation of foreign marriage certificate required

Processing time

The application will be implemented immediately after receipt by the relevant tax office. A change of tax class becomes effective on the 1st of the month following the application.

Fees

None

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