Service Finder
Apply for change of tax classes during marriage or civil partnership
Service Description
The amount of wage tax withheld from your wages depends on the tax class.
If you and your spouse or civil partner (hereinafter for both: partner) do not live 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 factor is also referred to 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 assignment of tax classes III and V.
To change from tax class III/V to IV/IV, it is sufficient if only you or your partner submit the application.
For example, you can apply for a change of tax class in the following cases: you or your partner
- no longer receive a salary or
- you start working again after becoming unemployed.
You can also change your tax class several times a year.
If you and your partner live permanently separated, you must inform your local tax office about this so that the tax class is changed (I instead of III/V or IV/IV).
Notice:
Since the law introducing the right to marry for persons of the same sex came into force on 1.10.2017, new civil partnerships can no longer be formed in Germany. Same-sex couples have been able to enter into marriage with each other since this date and are thus on an equal footing with opposite-sex couples.
Existing civil partnerships can be converted into marriage. However, there is no obligation to do so. Existing civil partnerships can be continued in their previous form.
Process flow
If you and your partner would like to change tax class, you can submit an application to your local tax office:
- Select the appropriate application form in the form management system of the Federal Fiscal Administration in the section "Tax forms" under "Wage tax (employee)":
- "Application for tax class change"
- "Application for wage tax reduction"
- Fill out the application on the electronic terminal or print it out and handwrite it.
- You and your partner must sign the application.
- Send the application by mail to your local tax office.
- You will receive a notice.
Alternatively, you can apply for a change of tax class online and barrier-free via ELSTER. ELSTER is a barrier-free and platform-independent access to the electronic services of the tax administration.
You need a certificate for the electronic authenticated transmission. You will receive this after your registration on ELSTER. Please note that the registration process can take up to 2 weeks.
Who should I contact?
Please contact your local tax office.
Requirements
The marriage or civil partnership is intact.
Which documents are required?
You do not need to submit any documents.
What are the fees?
There are no costs for you due to the application.
What deadlines do I have to pay attention to?
A change of tax class takes effect on the 1st of the month following the application.
Legal basis
Appeal
Forms: yes
Online procedure possible: yes
Written form required: yes
Personal appearance required: no
Author
The text was automatically translated based on the German content.
Technically approved by
Federal Ministry of Finance
Professionally released on
31.10.2021
Source: Zuständigkeitsfinder Thüringen (Linie6Plus)
Competent Authority
Finanzamt Jena
Address
07743 Jena
Opening times
Our service center will remain permanently closed. During our service hours, we will answer inquiries about your specific tax case by telephone:
0361 57 3626-900
Service hours
Monday 08.00 - 12.00 and 13.00 - 15.00
Tuesday 08.00 - 12.00 and 13.00 - 15.00
Wednesday 08.00 - 12.00
Thursday 08.00 - 12.00 and 13.00 - 18.00
Friday 08.00 - 12.00
If a matter cannot be resolved by telephone, you can still make an appointment in person with the person responsible.
Transport connection
Parking spaces
Fees: yes