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

As a spouse or partner, there are 3 possible tax class combinations available to you. You can choose freely from these.

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  • ELSTER - Ihr Online-Finanzamt
    ELSTER - your online tax office bundles the online services of the tax authorities. Here you can create and submit tax returns and tax registrations via the Internet.
  • Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen
    ELSTER steht für "Elektronische Steuererklärung" und ermöglicht eine barrierefreie, medienbruchfreie und sichere elektronische Übertragung jeglicher Steuerdaten zwischen Bürgerinnen und Bürgern, Steuerberatungsbüros, Unternehmen, Kommunen, Verbänden, Finanzbehörden und sonstigen Institutionen.

  • Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen

    Öffnen Sie unter der Ziffer 10 den "Antrag auf Lohnsteuer-Ermäßigung und zu den ELStAM" in dem aktuellen Jahr. Füllen Sie den Hauptvordruck zusammen mit der "Anlage Steuerklassenwechsel" aus.

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Procedure details

The amount of income tax that is withheld from your wages depends on your tax class.

If you and your spouse or partner are not permanently separated, you can choose between the following tax class combinations:

  • IV/IV
  • III/V
  • IV/IV with factor (Tax class IV with factor is also known as the factor method).

When you got married or entered into a civil partnership, you were automatically assigned tax class IV/IV. If another combination is more suitable for you overall, you can have your tax classes changed. To do this, you must submit a joint application to your local tax office. This also applies to an exchange of tax classes III and V.

Only one person needs to apply to change from tax class III/V to IV/IV.

For example, you can apply for a tax class change in the following cases: You or your partner

  • no longer receive a salary
  • start working again after unemployment
  • earn significantly more

You can 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).

  • They live together.

  • Required Documents

    You do not need to submit any documents.

You can submit the application in writing or online to your local tax office:

If you submit the application in writing:

  • Open the application form "Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen" in the Federal Tax Administration's form management system.
  • Complete the application electronically or print it out by hand.
  • You both sign the application.
  • Send the application by post to your local tax office.
  • You will receive a notification.

If you submit the application online:

  • Log in to ELSTER with your ELSTER certificate.
  • Open the "Application for income tax reduction and income tax deduction features" in the "Forms & services" section.
  • Complete all the relevant fields and submit the application electronically.
  • You will receive a notification.

There are no costs.

A change of tax class takes effect on the 1st day of the month following the application.

  • Tax class; application for change on marriage

    Do you not want to keep the tax class combination IV/IV that was automatically assigned when you got married? Then you and your wife or husband can apply for a change of tax class at your local tax office.

Status: 09.05.2026
Editorially responsible for procedure description: Bundesministerium der Finanzen and Bundesministerium der Finanzen
Source: Federal Portal