When choosing a tax class, spouses/partners must bear in mind that this can also affect the amount of income/wage replacement benefits such as unemployment benefit I, unemployment benefit for further vocational training, qualification benefit, sickness benefit, sickness benefit for injured persons, transitional benefit, maternity benefit and parental benefit or the amount of wage entitlement for partial retirement. If spouses/partners change tax classes during the course of the calendar year or choose the factor method, this may have unexpected effects on the payment of remuneration/wage replacement benefits, e.g. due to the unemployment of a spouse/partner or the amount of the wage entitlement for 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 partial retirement is being started, the responsible social benefits provider should therefore be consulted about their effect on the amount of remuneration/wage replacement benefits or the employer about the amount of the wage entitlement in the case of partial retirement before the new tax class combination is selected.
Spouses/partners who are both employed can change their tax class or factor during the course of the calendar year up to November 30. If you would like to submit a corresponding application for consideration of a tax class other than tax class IV, which is initially automatically assigned in the new electronic ELStAM procedure, after the marriage in the current calendar year, complete the form " Application for income tax reduction and for income tax deduction features 2025 - main form and attachment "Tax class change". The application can also be submitted electronically via"My Elster".
The same applies in the event that one or both spouses/partners commence employment in the current calendar year. In the electronic ELStAM procedure, these spouses/partners are each assigned tax class IV for wage tax deduction by the program. If you wish to deviate from this program-controlled allocation, both spouses must submit a corresponding application to the tax office of their place of residence to select the tax class combination III/V or IV/IV with factor (official form Application for income tax reduction and for income tax deduction features 2025 - main form attachment and "Tax class change" attachment). It is also possible to apply for a change of tax class for spouses/partners more than once.