You must submit an application to the tax office for income tax reduction and for the income tax deduction features 2025 - main form and annex "Tax class change". The application can also be submitted electronically at"My Elster". In cases where both spouses are affected by the change, such as in the case of marriage, both spouses must submit and sign the application together, stating the expected wages for the calendar year 2025 if the factor method is chosen, or in conjunction with an application for income tax reduction.
The employee must always provide proof of identity when appearing in person at the tax office.
A change from tax class combination III/V to IV/IV is also possible at the request of only one spouse/life partner, so that both are placed in tax class IV/IV.