PayStat.de

Changing Tax Class as a Married Couple: Guide and Tips for 2026

February 10, 2026

Tax Classes in Germany: An Overview

Germany has six tax classes (I to VI) that determine how much income tax is deducted from gross salary each month. For married couples, choosing the right tax class is particularly important as it can significantly affect monthly net income.

The Six Tax Classes

| Tax Class | For Whom? | |-----------|----------| | I | Single, divorced, widowed | | II | Single parents | | III | Married (higher earner) | | IV | Married (equal income) | | IV with factor | Married (individual distribution) | | V | Married (lower earner, partner in III) | | VI | Second job |

After marriage, both partners are automatically assigned to Tax Class IV. A change to a different combination must be actively requested.

When Should Married Couples Change Tax Class?

1. After Marriage

Newly married couples should check whether the automatic IV/IV assignment is optimal, especially with different income levels.

2. Income Differences

If one partner earns significantly more, the III/V combination can increase monthly net income.

3. Before Having a Child

Parental allowance (Elterngeld) is calculated based on net salary. The partner taking parental leave should switch to Tax Class III at least 7 months before maternity protection begins.

4. Unemployment or Short-Time Work

Unemployment benefits and short-time work allowance are based on net salary.

Three Combinations for Married Couples

III/V Combination

  • Suitable for couples with large income differences
  • Higher earner: Class III (double tax-free allowance)
  • Lower earner: Class V (no tax-free allowance)
  • Note: Filing a tax return is mandatory

    • IV/IV Combination

  • Suitable for couples with similar income
  • Both partners receive equal tax-free allowances
  • No obligation to file a tax return

    • IV/IV with Factor

  • For couples wanting the most accurate monthly tax distribution
  • Must be reapplied for annually

    • How to Change

    Via ELSTER

    1. Log in at elster.de 2. Navigate to "Forms & Services" → "Income Tax" 3. Select the tax class change application form 4. Both spouses must sign with their ELSTER certificate 5. Submit and wait for confirmation (2-4 weeks)

    At the Tax Office

    1. Download the form from formulare-bfinv.de 2. Both spouses fill in and sign the form 3. Submit by post or in person to the local tax office

    FAQ

    How long does the change take?

    Typically 2-4 weeks. The change takes effect from the month after processing.

    Can I change retroactively?

    No, except in the year of marriage.

    Which tax class for parental leave?

    The partner taking parental leave should switch to Class III at least 7 months before maternity protection begins.

    Learn more: Tax return with ELSTER | Buergergeld 2026