Wechsel der Steuerklassen während der Ehe oder Lebenspartnerschaft beantragen

Would you like to switch to a different tax class? Then please note the conditions for such a change.

Tax brackets are divided into six different categories and determine the amount of income tax deducted. Furthermore, the corresponding tax class also determines the amount of certain wage tax allowances that can be taken into account. The tax class is initially assigned automatically: Tax class I applies to single or divorced employees. For married or partnered employees who are both employed, tax class IV is provided, which then applies to both spouses/partners. Alternatively, one spouse/partner can be classified in tax class III, in which case tax class V automatically applies to the other spouse/partner. You can apply for a change from tax class IV/IV to III/V and vice versa at your local tax office.

Application for tax class change for spouses and registered partners.

A tax class change is also possible several times in the current year and takes effect on the 1st of the month following the application.

Deadlines may apply depending on individual discretion. Please enquire at your local tax office. For married couples who want to adjust their tax class, the November 30 of the current year is the last date for an application. A change of tax class takes effect on the 1st of the month following the application. Applications for the coming year are possible from November 1 of the current year.

If you want to change your tax class, you must meet certain requirements. A change is not possible for every circumstance.

Please contact the tax office responsible for you.

Electronic applications and forms can be created and submitted free of charge via the online portal of the tax authorities (ELSTER).

Paper forms for income tax returns are available from all tax offices in the state of Rhineland-Palatinate.

The forms are also available in the Forms Management System (FMS) of the Federal Tax Administration for download.