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When do I receive tax class I?

Tax class I applies to single and divorced employees, employees following the dissolution of a civil partnership, and married/partnered employees whose spouse/life partner lives abroad or who are permanently separated from their spouse/life partner. Widowed employees will also belong to tax class I from calendar year 2023 if the spouse/life partner died before January 01, 2022. Employees who are subject to limited income tax will also be assigned to tax class I.

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