When choosing the tax classes, spouses/partners must bear in mind that this can also influence the amount of remuneration/wage replacement benefits such as, for example, unemployment benefit I, unemployment benefit in the case of further vocational training, sickness benefit, care sickness benefit, injury benefit, transitional benefit, maternity benefit and parental benefit or the amount of the wage entitlement in the case of partial retirement. If spouses/life partners change tax classes in the course of the calendar year or if they choose the factor method, this may have unexpected effects on the payment of remuneration/wage replacement benefits, e.g. due to unemployment of a spouse/life partner or on the amount of the wage entitlement in the case of partial retirement. If it is to be expected that remuneration/wage replacement benefits will have to be claimed in the foreseeable future, or if such benefits are already being received or if part-time work for older employees is being commenced, the responsible social security institution should therefore be consulted before the new tax class combination is selected regarding its effect on the amount of remuneration/wage replacement benefits, or the employer should be consulted regarding the amount of the wage entitlement in the case of part-time work for older employees.
Spouses/partners who are both employed can change their tax class or factor in the course of the calendar year until 30 November. If, after marrying in the current calendar year, you wish to submit a corresponding application for consideration of a tax class other than the tax class IV initially automatically allocated in the new electronic ELStAM procedure, complete the form
Application for change of tax class for spouses/life partners. The application can also be submitted electronically via"My Elster".
The same applies if one or both spouses/life partners start an employment relationship in the current calendar year. In the electronic ELStAM procedure, these spouses/partners are assigned tax class IV for the wage tax deduction under program control. If you want to deviate from this program-controlled assignment, a corresponding application by both spouses to the tax office at the place of residence is required for the selection of the tax class combination III/V or IV/IV with factor (official form Application for tax class change for spouses/life partners ). Incidentally, an application for a change of tax class for spouses/life partners is also possible more than once.