Tax class III applies on application for married/partnered employees if both spouses/partners live in Germany, are not permanently separated and the employee's spouse/partner does not receive a salary or receives a salary and is placed in tax class V. Widowed employees only belong in tax class III for the 2025 calendar year if the spouse/partner died after December 31, 2023, both spouses/partners lived in Germany on the date of death and were not permanently separated.
Note
In the event of marriage, you and your spouse will initially be automatically assigned tax class IV in the new electronic ELStAM procedure (electronic wage tax deduction characteristics). This means that you will be assigned tax class IV (and not III) even if your spouse is not employed. If you want tax class III to be taken into account, you must apply for this on the official form " Application for income tax reduction and for income tax deduction features 2025 - main form and attachment "Tax class change". You can apply electronically in the Elster portal My ELSTER.