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

The amount of income tax withheld from your wages depends on the tax class.
If you and your spouse or partner (hereinafter referred to as both partners) are not permanently separated, 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 known as the factor method.

To change your tax class, you must always submit a joint application to your local tax office. This also applies to a new allocation of tax classes III and V.
To change from tax class III/V to IV/IV, it is sufficient for only you or your partner to submit the application.
For example, you can apply for a tax class change in the following cases: You or your partner

• no longer receive a salary or
• start working again after unemployment.

You can also change tax class several times a year.

If you and your partner are permanently separated, you must inform your local tax office so that the tax class can be changed (I instead of III/V or IV/IV).

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. Same-sex couples have been able to marry each other since this date and are therefore on an equal footing with opposite-sex couples.
Existing civil partnerships can be converted into a marriage. However, there is no obligation to do so. Existing civil partnerships can be continued in their current form.

Requirements

The marriage or civil partnership is intact.

What documents do I need?

• You do not need to submit any documents.