Change tax class 2026 — deadline 30 November

CostsFree of chargeThe EStG does not provide for a fee

Application deadline30 November§ 39 Abs. 6 Satz 6 EStG — otherwise not until 1 January

EffectMonth after application§ 39 Abs. 6 Satz 5 EStG

FrequencyAs often as you like per yearNo limit since 1 January 2020

Processing timeDepends on the competent authorityNo statutory processing deadline — this does not affect when the change takes effect

MethodOnline or in personMein ELSTER or tax office of residence (Wohnsitzfinanzamt)

Tax classes I–VI

Which tax class applies to whom

The tax class is not a free-standing right to choose: § 38b Abs. 1 EStG assigns every employee to one of the six classes based on marital status and the number of employment relationships. It governs only the monthly wages tax withholding — in other words, your liquidity during the year. The final annual tax is determined independently, by the income tax assessment notice (Einkommensteuerbescheid); a “wrong” tax class therefore does not lead to a higher tax burden, only to a prepayment that is later refunded or reclaimed.

The six tax classes under § 38b EStG

Class	Applies to	Special feature
I	Single, divorced and widowed people, as well as married people who do not meet the requirements for classes III or IV — for example, those permanently separated.	The basic personal allowance (Grundfreibetrag) and employee lump sum (Arbeitnehmer-Pauschbetrag) are taken into account.
II	Single parents who meet the requirements for class I and are entitled to the additional relief allowance for single parents (Entlastungsbetrag) under § 24b EStG.	Requires that at least one child entitled to Kindergeld (child benefit) belongs to the household, and that no other adult belongs to the household community. Must be applied for.
III	Married or civil-partnered employees whose partner receives no wages or is assigned to class V; also widowed people who meet the requirements of § 38b Abs. 1 Satz 2 Nr. 3 EStG.	The highest net pay, because double the basic personal allowance is taken into account. Only possible together with class V for the partner.
IV	Married or civil-partnered employees where both receive wages and no other combination has been applied for.	The statutory default combination; formed automatically after marriage (§ 39e Abs. 3 Satz 3 EStG).
V	The spouse or civil partner of the person assigned to class III.	The basic personal allowance is not taken into account here — it is already included in the partner’s class III. This is why the second earner has the highest percentage deduction.
VI	Wages from a second and every further employment relationship (§ 38b Abs. 1 Satz 2 Nr. 6 EStG).	No allowances, hence the highest wages tax deduction. Class VI also applies if the employer cannot retrieve the ELStAM because the tax identification number is missing.

The three combinations for spouses and civil partners. You can choose between IV/IV, III/V and IV/IV with factor (§ 38b Abs. 1 Satz 2 Nr. 3–5 EStG in conjunction with § 39f EStG). IV/IV taxes both partners as if they were single and suits cases where the salaries are similar. III/V shifts liquidity to the higher-earning partner: they pay significantly less wages tax each month, while the partner in class V pays a disproportionately large amount. IV/IV with factor is the most precise approach — the Finanzamt calculates a factor of less than 1 from both partners’ expected wages and distributes the annual tax expected under the splitting tariff proportionally across both salaries. Once calculated, the factor remains valid under § 39f Abs. 1 EStG beyond the year of calculation, until the expiry of the following calendar year.

As a rule of thumb — not a statutory requirement — IV/IV makes sense for an income ratio around 50:50; with a clear gap (roughly from 60:40), III/V brings noticeably more net pay each month, but increases the risk of a back payment in the tax assessment notice. Anyone who wants neither to forgo the higher net pay nor to risk a back payment should choose the factor method.

Are classes III and V being abolished? As at August 2026, the answer is no. § 38b EStG remains unchanged, and the combination III/V can still be chosen and applied for. The draft of the Tax Development Act (Steuerfortentwicklungsgesetz) provided for classes III and V to be transferred into the factor method from 1 January 2030; this provision was removed from the version actually passed in December 2024. No law with a binding changeover date currently exists — so there is no threat of your current choice being automatically changed.

Required documents

What you need for the application

Official form: “Antrag auf Steuerklassenwechsel bei Ehegatten/Lebenspartnern” (application for a change of tax class for spouses/civil partners)

This is the central document of the procedure. The nationally standardised form is available at every Finanzamt and can be downloaded free of charge from the Form Management System (Formular-Management-System) of the federal tax administration. It contains all three combinations to tick and expressly provides that a change to the IV/IV combination can also be applied for by just one spouse.

Tax identification number (Steuer-ID) of both partners

The eleven-digit Steuer-ID identifies every taxpayer for life and does not change when you move or marry. You will find it on the notification letter (Zuteilungsschreiben) from the Federal Central Tax Office, on every employment tax statement (Lohnsteuerbescheinigung) and on every income tax assessment notice. Without both partners’ Steuer-ID, the Finanzamt cannot assign the amended wages tax deduction criteria — how to request a lost Steuer-ID again.

ELSTER access with certificate file

For the electronic application, you need a user account with Mein ELSTER. Registration is free, but the activation code is sent by post — factor in postal delivery time if you still want to make use of the 30 November deadline. Anyone without an account can instead submit the application on paper at any time: instructions for registering with ELSTER.

Both partners’ expected annual wages

You only need this information if you are applying for the factor method under § 39f EStG. The Finanzamt calculates the factor from both spouses’ expected wages for the current calendar year. The current payslip or the last employment tax statement is sufficient as a basis; estimates are permitted but should be realistic, because setting the figure too low merely postpones the back payment.

Identity card or passport

Only required if you hand in the application in person at the Finanzamt or clarify queries there. The document must be valid; expired identity documents are not accepted for identification. For the electronic application via ELSTER, the certificate replaces the need to present an identity document.

Marriage certificate or civil partnership certificate

Usually not necessary, because the Standesamt (registry office) forwards the marriage to the registration authority (Meldebehörde), and the tax authorities then automatically form the IV/IV tax classes under § 39e Abs. 3 Satz 3 EStG. Keep the certificate ready if the marriage took place only a few weeks ago or abroad — the Finanzamt may then ask for proof before changing the combination.

Declaration of changed circumstances

If your personal circumstances change to your disadvantage — above all in the case of permanent separation — you are required under § 39 Abs. 5 EStG to notify the Finanzamt. The form “Erklärung zum dauernden Getrenntleben” (declaration of permanent separation) exists for this purpose. Anyone who fails to notify the Finanzamt and continues to be taxed under class III must later pay the full amount of wages tax that was under-withheld.

Step by step

How to proceed

1
Work out the right tax class combination
First work out which of the three combinations suits your income ratio: IV/IV for similar salaries, III/V for a clear gap, IV/IV with factor under § 39f EStG for the most precise distribution. When doing so, consider not only the monthly net pay but also the outcome of the later assessment — III/V increases the monthly net pay but more often leads to a back payment. Because a change can be applied for as often as you like within the calendar year under § 39 Abs. 6 Satz 3 EStG, the decision can be corrected at any time.
2
Fill in the official form
Use the nationally standardised form “Antrag auf Steuerklassenwechsel bei Ehegatten/Lebenspartnern”. You enter the names, addresses and tax identification numbers of both partners, together with the combination you want. For a change to the III/V combination, both partners generally sign, because the choice affects both wages tax deductions; for a change to the IV/IV combination, an application from just one spouse is enough — the official form expressly provides for this sole application. For the factor method, you additionally enter both partners’ expected annual wages.
3
Submit the application via Mein ELSTER or at the Finanzamt
The electronic route is via Mein ELSTER: after logging in with your certificate, you select the application for a change of tax class in the forms section and send it authenticated — this does away with the need for a printout or a signature on paper. Alternatively, hand in the signed form at your tax office of residence (Wohnsitzfinanzamt) or send it by post. The competent authority is always the Finanzamt in whose district you are registered at the time you submit the application. No fees arise for either route.
4
Observe the 30 November application deadline
§ 39 Abs. 6 Satz 6 EStG provides that, for the change to be taken into account in the current calendar year, the application must be submitted by 30 November at the latest. This deadline is a strict cut-off period (Ausschlussfrist), not a mere procedural rule — if your application arrives on 1 December, the new tax class only takes effect from 1 January of the following year. What counts is the date of receipt at the Finanzamt, not the date you send it; if posting it, allow a few days’ buffer, or use the electronic route instead.
5
New ELStAM are formed
The Finanzamt changes the electronic wages tax deduction criteria in the ELStAM database. Under § 39 Abs. 6 Satz 5 EStG, the change takes effect from the start of the calendar month following submission of the application. For you, this means that the timing of the effect depends on the date of your application, not on how long the office takes to process it. There is no statutory processing deadline; how long implementation takes depends on the competent authority.
6
Check your payslip
Under § 39e Abs. 4 and 5 EStG, your employer automatically retrieves the amended criteria every month; you do not have to report or prove the new tax class to them yourself. Even so, check the next payslip for the recorded tax class and — for the factor method — the factor shown. If something is wrong, contact the payroll department first, and then the Finanzamt that forms the ELStAM.

Fee information

Costs and payment

Fees

Amount€0.00 — free of charge

Other costsNone; for the paper application, only postage

Place of paymentNot applicable — nothing is paid

Means of paymentNot applicable

Changing your tax class is free in every variant: the Income Tax Act does not provide for a fee for changing the wages tax deduction criteria, regardless of whether you submit the application electronically via ELSTER or on paper, and however often you repeat it during the year. Entering a factor under § 39f EStG also costs nothing. If anyone asks you for money for submitting the application, it is not the authority but a private service provider.

What the change really means financially. The tax class shifts liquidity, but it does not reduce or increase the annual tax. Over the course of a full year, a married couple pays the same income tax under III/V, IV/IV and IV/IV with factor — only the distribution across the months and between the two partners differs. The balance is settled through the income tax assessment notice: anyone who has paid too little wages tax over the year makes a back payment; anyone who has paid too much is refunded.

Indirect follow-on costs. The III/V combination and IV/IV with factor both trigger an obligation to file an income tax return (§ 46 Abs. 2 Nr. 3a EStG). Anyone who ignores this obligation risks a late-filing penalty (Verspätungszuschlag) and an estimate of the tax base — these are the only costs that can realistically arise in connection with the change. The tax return via ELSTER itself is, in turn, free of charge.

Good to know

Important notes

30 November is the decisive deadline. Under § 39 Abs. 6 Satz 6 EStG, the application must have reached the Finanzamt by this day at the latest for the change to be taken into account in the current calendar year. If 30 November falls on a weekend, the general deadline rules of the Fiscal Code (Abgabenordnung, AO) apply — but do not rely on this, and submit earlier.

The effect depends on the application, not on processing. § 39 Abs. 6 Satz 5 EStG ties the change to the start of the calendar month following submission of the application. If the Finanzamt does not process your application of 20 September until mid-October, the new tax class still applies from 1 October. So note the date you sent or transmitted it, and keep the ELSTER transmission record.

After marriage, IV/IV arises automatically. Under § 39e Abs. 3 Satz 3 EStG, the tax authorities automatically form tax class IV for both partners as soon as the marriage has been reported. You do not have to do anything for this — but you do if you would rather have III/V or the factor method instead: these combinations arise only on application.

Wage replacement benefits depend on net pay. Elterngeld (parental allowance), unemployment benefit I, sickness benefit (Krankengeld), maternity benefit and Kurzarbeitergeld (short-time working allowance) are calculated on net pay, and therefore indirectly on the tax class. For Elterngeld, however, § 2c Abs. 3 BEEG makes the wages tax deduction criteria that applied in the majority of months during the assessment period decisive — a change shortly before the birth therefore no longer has any effect, and must be planned well in advance.

Class II is only available on application. Single parents are not automatically assigned to tax class II; the additional relief allowance (Entlastungsbetrag) under § 24b EStG must be applied for at the Finanzamt. Anyone who misses the application does not lose the benefit permanently — it can be claimed later through the income tax return, but will be missing from the monthly net pay throughout the year.

A second job falls into class VI. § 38b Abs. 1 Satz 2 Nr. 6 EStG prescribes tax class VI for wages from a second and every further employment relationship — without a basic personal allowance and without lump-sum allowances, meaning the highest deduction. A mini-job that the employer taxes at a flat rate is unaffected by this and does not need its own tax class. You get back any wages tax over-withheld under class VI through your tax return.

Separation: class I from the following year. In the year of separation, the spouses’ tax classes may initially continue; from 1 January of the following calendar year, tax class I must be applied. You must notify the Finanzamt of the change in circumstances on your own initiative under § 39 Abs. 5 EStG — usually using the form “Erklärung zum dauernden Getrenntleben” (declaration of permanent separation).

On the death of a spouse, the more favourable class initially continues. § 38b Abs. 1 Satz 2 Nr. 3 EStG continues to provide for tax class III for widowed people who meet the requirements stated there. The details and the relevant period follow directly from the law; have your specific case confirmed by the competent Finanzamt before planning around a particular net amount.

Social security contributions do not change. Contributions to health, long-term care, pension and unemployment insurance depend on gross pay and are completely independent of the tax class. The change only affects wages tax, the solidarity surcharge and church tax. Anyone who wants to increase their monthly net pay further can additionally have an allowance entered under the wages tax relief procedure.

Avoid these mistakes

Common mistakes

Submitting the application only in December. After 30 November, the door closes for the current year (§ 39 Abs. 6 Satz 6 EStG). Consequence: the new tax class only takes effect from 1 January; the excessive wages tax deduction continues until then, and the money comes back at the earliest with the following year’s income tax assessment notice — often more than a year later.

Believing you may only change once a year. This rule has not existed since 1 January 2020; § 39 Abs. 6 Satz 3 EStG sets no limit on frequency. Consequence: anyone who waits out of this mistaken belief after a pay rise, parental leave (Elternzeit) or the start of a part-time job gives up months of liquidity for nothing, even though a second or third application in the same year would be permitted at any time.

Having the application for III/V signed by only one partner. A change to the III/V combination requires a joint application from both spouses. Consequence: the Finanzamt queries it or rejects the application — and if the missing signature is supplied only after 30 November, the current year is lost. Conversely, for a change to the IV/IV combination, an application from just one spouse is enough, so you should not wait unnecessarily for your partner’s signature here.

Not filing a tax return under III/V or the factor method. § 46 Abs. 2 Nr. 3a EStG orders mandatory assessment in both cases. Consequence: the Finanzamt can impose a late-filing penalty and estimate the tax base — estimates tend, in practice, to work against you, and you then bear the burden of proving otherwise.

Waiting after marriage for an automatic change to III/V. Only the IV/IV combination arises automatically (§ 39e Abs. 3 Satz 3 EStG). Consequence: couples with widely differing incomes keep paying too much wages tax each month until they apply for the change themselves — the splitting benefit is only credited to them later through the tax assessment notice.

Not reporting permanent separation. § 39 Abs. 5 EStG requires you to notify the Finanzamt of changes that work to your disadvantage. Consequence: anyone who continues to be taxed under class III even though the requirements no longer apply must pay the full amount of wages tax that was under-withheld — often all at once, for an entire year.

Not giving your new employer your tax identification number. Without the Steuer-ID and date of birth, the employer cannot retrieve the ELStAM. Consequence: wages are taxed under class VI, meaning without any allowance and with the highest possible deduction. The money is not lost, but it stays with the tax authorities until your tax return.

Choosing III/V even though both partners earn roughly the same. The combination is designed for a clear income gap. Consequence: with roughly equal earnings, too little wages tax is withheld over the year, and the income tax assessment notice ends with a noticeable back payment — after which the Finanzamt regularly also sets tax prepayments (Vorauszahlungen).

Frequently asked questions

Questions and answers

How often may I change my tax class in a year?

There has been no limit since 1 January 2020. § 39 Abs. 6 Satz 3 EStG allows spouses to apply for a change of tax classes during the calendar year without setting any maximum number. The previous restriction to one change per calendar year was abolished by the Third Bureaucracy Relief Act (Drittes Bürokratieentlastungsgesetz).

By when must the application be submitted for it to still take effect this year?

By 30 November of the current calendar year at the latest; § 39 Abs. 6 Satz 6 EStG states this expressly. If the application arrives later, the new tax class is only taken into account from 1 January of the following year.

From when does the new tax class take effect?

Under § 39 Abs. 6 Satz 5 EStG, with effect from the start of the calendar month following submission of the application. What counts is therefore the date the application is received, not the date it is processed, so a longer processing time does not shift the date the change takes effect.

Must both spouses sign the application?

As a rule, both spouses or civil partners submit the application jointly, for example for a change to the III/V combination. For a change to the IV/IV combination, however, an application from just one spouse is enough; the official form of the state tax administrations expressly provides for this sole application.

Which tax class combination is best for married couples?

That depends on your income ratio: IV/IV suits roughly equal earnings, while with a clearly different income, III/V gives the higher-earning partner more net pay. IV/IV with factor under § 39f EStG distributes the wages tax most precisely between both spouses and avoids larger back payments.

What does tax class VI mean?

Under § 38b Abs. 1 Satz 2 Nr. 6 EStG, tax class VI applies to wages from a second and every further employment relationship. No allowances are taken into account in this class, which is why the wages tax deduction is the highest; it also applies if the employer cannot retrieve the ELStAM because the tax identification number is missing.

Do I have to file a tax return after the change?

For the III/V combination and for IV/IV with factor, mandatory assessment applies under § 46 Abs. 2 Nr. 3a EStG. For IV/IV without factor, the obligation to file a tax return only arises if another condition of § 46 Abs. 2 EStG is met.

Are tax classes III and V being abolished?

As at August 2026, § 38b EStG remains unchanged, and the III/V combination can still be chosen. The transfer into the factor method envisaged in the draft of the Tax Development Act was removed from the version actually passed in December 2024; no law with a binding changeover date currently exists.

What does changing your tax class cost?

The change is free, because the Income Tax Act does not provide for a fee for changing the wages tax deduction criteria. No administrative fees arise, whether for the electronic application via ELSTER or the paper application at the Finanzamt.

Which tax class applies automatically after marriage?

Under § 39e Abs. 3 Satz 3 EStG, after the marriage the tax authorities automatically form tax class IV for both partners. Anyone who would rather use III/V or the factor method instead must apply for the change themselves at the Finanzamt.

Change your tax class (Lohnsteuerklasse)

Which tax class applies to whom

The six tax classes under § 38b EStG

What you need for the application

How to proceed

Work out the right tax class combination

Fill in the official form

Submit the application via Mein ELSTER or at the Finanzamt

Observe the 30 November application deadline

New ELStAM are formed

Check your payslip

Costs and payment

Fees

Important notes

Common mistakes

Questions and answers

Cannot find the official procedure you are looking for?

Change your tax class (Lohnsteuerklasse)

Which tax class applies to whom

The six tax classes under § 38b EStG

What you need for the application

How to proceed

Work out the right tax class combination

Fill in the official form

Submit the application via Mein ELSTER or at the Finanzamt

Observe the 30 November application deadline

New ELStAM are formed

Check your payslip

Costs and payment

Fees

Important notes

Common mistakes

Questions and answers

Related official procedures

Cannot find the official procedure you are looking for?