for the year 2023 in the case of spouses or civil partners who are both employees (updated version in light of the changes made by the Annual Tax Act 2022)
The"Information sheet on the choice of tax class for 2023 for spouses or partners who are both employees", which has been agreed between the Federal Ministry of Finance and the highest tax authorities of the federal states, simplifies the choice of tax class and provides further information (including on the factor method). The numerical values in this information sheet were determined on the basis of the amended program schedule for the automatic wage tax calculation 2023 dated February 13, 2023.