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.