You are here:

Income tax classes

  • Steuern und Abgaben 



    		

			

				We offer an online form because of the current corona virus, with which you can communicate with us safely and reliably.

It only offers the most important functions.			

			

				to the simplified online form
			

		

        	    

		    
Procedure

            			
The allocation to the individual wage tax classes is generally carried out by the tax authorities on the basis of the stored reporting data. The assignment to tax class II is made upon request. Spouses are generally assigned on the basis of the selected combination from the previous year (IV/IV or III/V). When "spouses - tax classes" are assigned for the first time (e.g. after a marriage), both spouses are always assigned to tax class IV. Upon joint application, the combination III/V can also be chosen.

			
Legal bases
			
More information
The presentation of the income tax classes describes the standard cases. Cases that are not described are special cases and can either be found in the legal references or obtained from the responsible tax office.