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Change of tax class for spouses

Finanzamt · Taxes & levies

Online / in personELSTER — submit the application online

Spouses and registered civil partners (eingetragene Lebenspartner) can freely choose their tax class combination and change it during the current year. The options are III/V (one partner earns significantly more), IV/IV (both earn similarly) and IV/IV with factor (most precise distribution) — governed by § 38b Abs. 1 Satz 2 Nr. 3 to 5 of the Income Tax Act (Einkommensteuergesetz, EStG) in conjunction with § 39f EStG. The change is free of charge and, since 2020, possible as often as you like during the year.

The most important deadline: For a change to be taken into account in the current calendar year, the application must reach the Finanzamt (tax office) by 30 November at the latest (§ 39 Abs. 6 Satz 6 EStG). The change then takes effect from the start of the calendar month following the submission of the application (§ 39 Abs. 6 Satz 5 EStG). And one more point that is often overlooked: the change to the IV/IV combination can be applied for by one spouse alone — the other spouse’s approval is not required for this.

Last updated25 August 2026
Legal basis§ 39 Abs. 6 EStG in conjunction with § 39f EStG
VerificationChecked by AmtsDeutschland.de
Written and reviewed byAndrés Sánchez Botta
Independent information website: we are not the Finanzamt, not an authority and not a paid advice service – we do not submit applications on your behalf. All information comes from official sources and is explained here in plain language; binding information always comes from the competent body. All information is provided without guarantee. We are neither lawyers nor tax consultants: we document official procedures and check the information against the official source – this is information, not legal or tax advice.
CostsFree of chargeNo fee provided for in the EStG
Application deadline30 NovemberFor effect in the current year (§ 39 Abs. 6 Satz 6 EStG)
Processing timeDepends on the competent authorityEffective from the month after the application
MethodOnline or in personMein ELSTER, post or the local Finanzamt
Required documents

What you need for the application

The Finanzamt does not require extensive documentary proof for the change of tax class (Steuerklassenwechsel) itself — what matters is the official form and the Steuer-ID (tax identification number) of both partners. Which further documents are needed depends on whether you apply online via ELSTER, by post or in person, and whether you choose the factor procedure. Submit the application in full: queries from the authority cost time, and shortly before 30 November a delay can push the change into the following year.

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

The nationally standardised form is the heart of the procedure: in it, you state which combination you want in future (III/V, IV/IV or IV/IV with factor) and from when it should apply. You can obtain the form free of charge from the Form Management System of the federal tax administration, as an electronic form in “Mein ELSTER” and at every Finanzamt. The forms are reissued every year — always use the current version, so that the details for the factor procedure are recorded correctly.

Tax identification number (Steuer-ID) of both partners

The eleven-digit Steuer-ID under § 139b of the Fiscal Code (Abgabenordnung, AO) links the application to your electronic wages tax deduction characteristics (ELStAM); without it, the Finanzamt cannot change your tax class. You can find the number in the notification letter (Zuteilungsschreiben) from the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt), on every payslip and on your most recent income tax assessment notice (Einkommensteuerbescheid). The Steuer-ID is valid for life and does not change on marriage or on moving — here is how to request a lost Steuer-ID again.

Identity card (Personalausweis) or passport (if you apply in person)

If you submit the application at the Finanzamt in person, identify yourself with a valid identity card (Personalausweis) or passport; expired documents are not accepted. If only one partner attends and is also to act for the other, bring a written power of attorney as well. No identity document is required for the postal or electronic route.

ELSTER user account with certificate (only for the online application)

One user account is enough for the electronic submission: one spouse can send the joint application using their own certificate, and the other’s approval is declared within the form itself. Two separate ELSTER accounts are therefore not a requirement, contrary to what is often assumed. As the activation code for a first-time registration is sent by post, allow some lead time — here you will find the guide to ELSTER registration.

Marriage certificate or civil partnership certificate (only in exceptional cases)

As a rule, the Finanzamt learns of the marriage automatically via the registration authority, so additional proof is then unnecessary. The certificate becomes necessary mainly after a marriage abroad or after moving to Germany, because in these cases no automatic data transfer takes place. It is issued by the Standesamt (registry office) that registered the marriage; a simple copy is usually sufficient for the Finanzamt.

Expected annual wages of both partners (only for the factor procedure)

Anyone choosing IV/IV with factor must state the expected annual wages of both partners in the application; the Finanzamt uses this to calculate the factor under § 39f EStG. Current payslips serve as the basis, or, where earnings fluctuate, the sum of the fixed salary and realistically estimated variable components. Estimate honestly: wages set too low lead to too little wages tax being withheld, and hence to a back payment after the tax return.

Declaration of permanent separation (only in case of separation)

If you have separated permanently, the Finanzamt additionally requires the official “Declaration of permanent separation”. This means the requirements for the spouses’ tax classes under § 38b Abs. 1 Satz 2 Nr. 3 EStG no longer apply, so that classes I or II apply from the calendar year following the separation. For the year of separation itself, the previous classes remain in place — a change to IV/IV is also possible unilaterally during this time.

Step by step

How to proceed

  1. 1

    Clarify income circumstances and goal

    First check how the gross wages of both partners relate to each other and what you want to achieve with the change. The tax class does not change the amount of the annual tax, only the distribution of the monthly wages tax as a prepayment; the final liability only results from the assessment (§§ 36, 46 EStG). A change is therefore primarily a liquidity decision — unless you specifically want to influence a wage replacement benefit such as Elterngeld (parental allowance). With a gross/net calculator you can work out in advance the effect of each combination on your monthly net pay.

  2. 2

    Choose the suitable combination

    III/V is worthwhile as a liquidity model if one partner earns around 60% or more of the couple’s combined wages: the partner in class III pays noticeably less wages tax, the partner in class V considerably more. IV/IV is the standard combination for roughly equal incomes and is allocated automatically after marriage. IV/IV with factor under § 39f EStG distributes the wages tax in the actual ratio of the wages and comes closest to the annual tax; however, the factor is valid for no more than two calendar years and must then be applied for again. Also bear in mind that with III/V, filing the income tax return then becomes compulsory (§ 46 Abs. 2 Nr. 3a EStG). You will find an overview of all six classes under change wages tax class.

  3. 3

    Check the application deadline — 30 November at the latest

    The application must reach the Finanzamt by 30 November at the latest for it to be taken into account for the current calendar year (§ 39 Abs. 6 Satz 6 EStG). What counts is receipt by the authority, not the date of your signature or the postmark. If 30 November falls on a Saturday or Sunday, the deadline is generally moved to the next working day under § 108 Abs. 3 AO. If the application arrives later, the change only takes effect from 1 January of the following year — in the context of Elterngeld planning, that can cost a whole year.

  4. 4

    Complete and sign the application

    Enter both names, the Steuer-ID numbers, the combination you want and the date from which it should apply. As a rule, the spouses submit the application jointly. For the change to the IV/IV combination, however, the application of one spouse alone is sufficient — the other’s signature or approval is not required for this; the official forms of the state tax administrations expressly provide for this unilateral application. This matters above all after a separation: anyone in class V who no longer has contact with their partner can have themselves moved back to class IV unilaterally and end the excessive wages tax deduction. For a change to III/V or to the factor procedure, however, a joint application remains necessary.

  5. 5

    Submit the application

    The fastest route is electronic, via “Mein ELSTER”: the application is available there as a fillable form, and one spouse’s certificate is sufficient for the submission. Alternatively, send the signed form by post to your Finanzamt or hand it in there in person or put it in the letterbox. Under § 19 Abs. 1 AO, the tax office of residence (Wohnsitzfinanzamt) is responsible; after a move, that is the Finanzamt at the new place of residence. Keep the ELSTER transmission report or a proof of posting — it is your evidence that the November deadline was met.

  6. 6

    Check when it takes effect and the ELStAM

    The Finanzamt makes the change effective from the start of the calendar month following the submission of the application (§ 39 Abs. 6 Satz 5 EStG). The effective date therefore depends on your application, not on when your employer retrieves the data. The employer retrieves the changed ELStAM electronically from the tax authorities and applies them with the next payslip. Check the result on your payslip: look at the “tax class” field and, where applicable, the entered factor. If the payslip differs even though the change has already taken effect, the employer can correct the wages tax in the current year under § 41c EStG; otherwise, you get the difference back via the income tax return.

Fee information

Costs and payment

Fees

AmountFree of charge
Other costsNone — even for several changes per year
Place of paymentNot applicable
Means of paymentNot applicable — fee-free procedure

The Income Tax Act does not provide for a fee for the change of tax class. Neither the application via “Mein ELSTER” nor submitting the paper form at the Finanzamt costs anything, and several changes within the same calendar year also remain free of charge. There is no processing fee, reimbursement of expenses or delivery fee.

Costs arise, if at all, only indirectly. If you seek advice, you pay for it: a Lohnsteuerhilfeverein (wages tax assistance association) charges an income-dependent membership fee, a tax consultant charges under the Ordinance on the Remuneration of Tax Consultants (Steuerberatervergütungsverordnung, StBVV) or by agreement. The specific amount depends on the individual case and cannot be stated as a flat figure. For the application itself, advice is usually unnecessary because the form is short and self-explanatory; it is more worthwhile if you are combining the change with Elterngeld or retirement planning.

Economically speaking, the change is not a saving but a shift over time. With III/V, the higher monthly net pay of the partner in class III is offset by a considerably higher deduction for the partner in class V, and the combination often leads to a back payment with the tax assessment notice, because too little wages tax was withheld during the year. Set this amount aside each month. With the factor procedure, this effect largely does not arise, because the wages tax deduction already corresponds to the expected annual tax during the year. If you cannot pay a back payment in one go, you still have the option of a deferment application to the Finanzamt.

Good to know

Important notes, deadlines and special cases

Application deadline 30 November. An application that reaches the Finanzamt by 30 November still takes effect for the current calendar year (§ 39 Abs. 6 Satz 6 EStG). The authority only implements applications received later from 1 January of the following year. This deadline applies regardless of how often you have already changed in the same year.

Effect from the month after the application. The Finanzamt makes the change effective from the start of the calendar month following the submission of the application (§ 39 Abs. 6 Satz 5 EStG). What counts is therefore the day of your application — not the day your employer retrieves the ELStAM. Anyone who applies on the 28th of a month already benefits from the first of the following month.

Change as often as you like. Since 1 January 2020, § 39 Abs. 6 EStG no longer limits how often you can change; the Third Bureaucracy Relief Act abolished the former “once a year” rule. You can therefore change several times in the same year, for example to class III before parental leave (Elternzeit) and back to IV/IV afterwards. Each individual application must still meet the November deadline to take effect in the current year, though.

IV/IV can be applied for by one spouse alone. The change to the IV/IV combination does not require a joint application; the other partner’s approval is not necessary, and the official forms of the state tax administrations expressly provide for the unilateral application. This matters in practice after a separation: anyone in tax class V can have themselves moved back to class IV and does not have to wait for the other partner’s cooperation. For III/V and the factor procedure, however, a joint application remains necessary.

The factor is valid for a maximum of two calendar years. The factor entered under § 39f EStG does not run indefinitely; it must be reapplied for after at most two calendar years. Anyone who misses this is automatically taxed under IV/IV without a factor; the wages tax deduction is then usually higher than necessary. Set yourself a reminder for the autumn of the second year, so that the new application reaches the Finanzamt before 30 November.

The other side of the coin: class V reduces net pay. A change always works in both directions. Anyone placed in tax class V has lower monthly net pay — and therefore possibly also lower wage replacement benefits, because many benefits are linked to net pay. This can affect Elterngeld, Kurzarbeitergeld (short-time working allowance) and Arbeitslosengeld I (unemployment benefit I). Before changing to III/V, therefore check whether the partner in class V could receive such a benefit in the foreseeable future, and if in doubt ask the responsible institution.

Unemployment benefit I: a mid-year change has only limited effect. For unemployment benefit I, the Federal Employment Agency (Agentur für Arbeit) generally bases its calculation under § 153 Abs. 2 of Social Code Book III (Sozialgesetzbuch Drittes Buch, SGB III) on the tax class that was entered at the start of the calendar year. The widespread advice to “quickly change your tax class before the notice of termination” therefore comes to nothing in many cases. Anyone who actually wants to use this effect must arrange the change early enough for the new class to already be entered at the start of the relevant calendar year.

Elterngeld: change at least seven months beforehand. Under § 2c Abs. 3 of the Federal Parental Allowance and Parental Leave Act (Bundeselterngeld- und Elternzeitgesetz, BEEG), the tax class that applied in the majority of the calendar months of the assessment period is decisive. For employees, the assessment period regularly covers the twelve calendar months before the month of birth or before the start of maternity protection (Mutterschutz) — with twelve months, “majority” therefore means at least seven. The change to class III should accordingly take effect at least seven months before the start of maternity protection; the Elterngeld calculator can be used to estimate the effect in advance.

III/V and the factor procedure trigger the obligation to file a tax return. Anyone who chooses the III/V combination or has a factor entered is obliged to file an income tax return (§ 46 Abs. 2 Nr. 3a EStG). The return must generally be submitted by 31 July of the following year (§ 149 Abs. 2 AO); anyone who engages a tax consultant has longer. If you miss the deadline, you risk a late-filing penalty (Verspätungszuschlag, § 152 AO) — here you will find the guide to the tax return.

The annual tax does not change. The tax class only controls the wages tax withheld during the year as a prepayment. With joint assessment, the final annual tax is identical for all three combinations; it only results from the assessment (§§ 36, 46 EStG). Wages tax paid in excess is refunded, and any shortfall is charged as a back payment — the combination therefore only determines when you have access to the money.

Civil partners are treated equally; IV/IV initially applies after marriage. § 2 Abs. 8 EStG places registered civil partners on an equal footing with spouses for all provisions of the Income Tax Act; all the rules on this page apply to them unchanged. After a marriage or civil partnership, the tax authorities initially place both partners automatically in the IV/IV combination. Anyone who wants a different combination must actively apply for it — it does not happen automatically.

A second employment remains tax class VI. The combinations III/V, IV/IV and IV/IV with factor relate exclusively to the first employment. Tax class VI is mandatory for every further employment (§ 38b Abs. 1 Satz 2 Nr. 6 EStG); the change does nothing to alter this. Anyone wanting to soften the high deduction in class VI can instead apply for an allowance under the wages tax reduction procedure.

No processing deadline, but also no disadvantage. There is no statutory deadline within which the Finanzamt must implement the application; the actual duration depends on the competent authority. Legally, this is immaterial, because the change in any case takes effect retroactively from the start of the month following the application. If the new class only appears in the ELStAM later, the employer can correct the deduction under § 41c EStG; at the latest, the income tax return balances out the difference.

Status of the reform debate on III/V. At federal level, there has long been discussion of abolishing the III/V combination and moving all married couples to the factor procedure under § 39f EStG. Legally, nothing has changed as a result so far: § 38b Abs. 1 Satz 2 Nr. 3 to 5 EStG still provides for the combination unchanged, and no new rule is in force. As long as no change has been promulgated, you can continue to choose III/V; a precautionary change on account of the debate alone is not necessary.

Avoid these mistakes

Common mistakes and their consequences

Submitting the application only in December. Applications received after 30 November are no longer taken into account for the current calendar year (§ 39 Abs. 6 Satz 6 EStG). The result: the change only takes effect from 1 January of the following year. Anyone aiming for higher Elterngeld this way may lose a whole year of planning.

Believing that nothing can be done without the partner’s signature. For the change to the IV/IV combination, the application of one spouse alone is sufficient. Anyone who does not know this often remains in the unfavourable tax class V for months after a separation — with a monthly wages tax deduction that is clearly too high and is only refunded after the tax return.

Changing to class III too shortly before maternity protection. Under § 2c Abs. 3 BEEG, the decisive factor is the tax class that applied in the majority of the months of the assessment period — with twelve months, therefore at least seven. If the change takes effect later, the Elterngeldstelle (parental allowance office) still calculates the benefit according to the old class. The hoped-for increase does not materialise at all.

Thinking only of the advantage, not of the downside. A change to III/V worsens the net pay of the partner in class V. If it is precisely this partner who later receives Elterngeld, Kurzarbeitergeld or Arbeitslosengeld I, the benefit is correspondingly lower. So clarify beforehand which of the two might receive a wage replacement benefit in the coming months.

Making a “quick” change shortly before unemployment. For unemployment benefit I, § 153 Abs. 2 SGB III generally looks at the tax class entered at the start of the year. A change a few weeks before the benefit is claimed therefore usually has no effect on the amount of the unemployment benefit — the hoped-for increase does not occur, but the less favourable wages tax deduction for the partner certainly does.

Choosing the III/V combination and not filing a tax return. With III/V — and equally with the factor procedure — the income tax return is compulsory (§ 46 Abs. 2 Nr. 3a EStG). Anyone who fails to file it risks a late-filing penalty under § 152 AO and, if it happens again, an estimate of the tax base under § 162 AO, which regularly works against you.

Not renewing the factor after two years. The factor under § 39f EStG is valid for a maximum of two calendar years. Without a timely new application, IV/IV without factor applies automatically, and the monthly wages tax deduction increases — the money is not lost, but it is tied up until refunded after the assessment.

Mistaking the higher monthly net pay for a tax saving. The III/V combination only shifts the burden into the future. Anyone who spends all the extra net pay often faces a back payment at the assessment. Build up a monthly reserve, or choose the factor procedure straight away, which already calculates the deduction correctly during the year.

Frequently asked questions

Questions and answers

By when must I apply for the change of tax class?

For it to be taken into account in the current calendar year, the application must reach the Finanzamt by 30 November at the latest (§ 39 Abs. 6 Satz 6 EStG). What counts is receipt by the authority, not the postmark. Applications received later only take effect from 1 January of the following year.

From when does the new tax class apply?

The Finanzamt makes the change effective from the start of the calendar month following the submission of the application (§ 39 Abs. 6 Satz 5 EStG). The timing therefore depends on your application, not on when your employer retrieves the ELStAM. If the employer records the change late, the wages tax is corrected or, at the latest, balanced out via the income tax return.

Does my spouse have to co-sign the application?

As a rule, both spouses submit the application jointly. For the change to the IV/IV combination, however, the application of one spouse alone is sufficient; the other’s approval is not required for this. This means that, especially after a separation, you can free yourself unilaterally from the unfavourable tax class V.

How often can I change my tax class?

Since 1 January 2020, there is no longer any limit on how often you can change; the Third Bureaucracy Relief Act removed the former restriction to one change per year from § 39 Abs. 6 EStG. You can therefore change several times in the same calendar year. Each individual application must, however, reach the authority by 30 November to take effect in the current year.

Which tax class combination is best?

III/V gives the higher-earning partner more monthly net pay and is particularly suitable if one partner earns around 60% or more of the couple’s combined wages. IV/IV is suitable for similar incomes, and IV/IV with factor distributes the wages tax most precisely and avoids larger back payments. None of the combinations is more favourable for tax purposes, because the annual tax is always the same amount with joint assessment.

How long is the factor valid under the factor procedure?

The factor under § 39f EStG is valid for a maximum of two calendar years and must then be applied for again. Without a new application, taxation automatically reverts to IV/IV without factor, which usually leads to a higher wages tax deduction. So submit the new application in good time before 30 November of the second year.

When should I change my tax class before claiming Elterngeld?

Under § 2c Abs. 3 BEEG, the decisive factor is the tax class that applied in the majority of the calendar months of the assessment period. For employees, the assessment period regularly covers the twelve calendar months before the month of birth or before the start of maternity protection, so the new class must apply in at least seven of these months. The change to class III should therefore take effect at least seven months before the start of maternity protection.

Does changing tax class shortly before claiming unemployment benefit help?

Generally not: for unemployment benefit I, the Federal Employment Agency generally bases its calculation under § 153 Abs. 2 SGB III on the tax class entered at the start of the calendar year. A change a few weeks before unemployment therefore usually has no effect. Anyone who wants to use the effect must already have had the new tax class entered at the start of the year.

What does the change of tax class cost and how long does it take?

The change is free of charge, because the Income Tax Act does not provide for a fee for it — not even for several changes in the same year. There is no statutory processing deadline; the duration depends on the competent authority. This causes no disadvantage, because the change in any case takes effect retroactively from the start of the month following the application.

Do I have to submit an application after getting married?

After the marriage, the tax authorities automatically place both partners in the IV/IV combination; no application is needed for this. If you want III/V or the factor procedure, you must actively apply for the change. The same applies to registered civil partnerships, because § 2 Abs. 8 EStG places them on an equal footing with spouses.

Will the III/V tax class combination be abolished?

At federal level, there has long been discussion of moving the III/V combination into the factor procedure under § 39f EStG. A corresponding change in the law has not yet come into force: § 38b Abs. 1 Satz 2 Nr. 3 to 5 EStG still provides for the combination unchanged. As long as no new rule has been promulgated, you can continue to choose III/V; a precautionary change on account of the reform debate alone is not necessary.

Related official procedures

Change your tax class (Lohnsteuerklasse)
Tax classes I–VI
Free of charge
File a tax return
Income tax via ELSTER
Free of charge
ELSTER registration
Set up an online tax account
Free of charge
Wages tax reduction
Enter an allowance in the ELStAM
Free of charge

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