First: Determine your personal situation
| Your question | Possible tax class |
|---|---|
| Are you unmarried? | Steuerklasse 1 or 2 |
| Are you a single parent living with your child? | Steuerklasse 2 |
| Are you married and your spouse does not work? | Tax class 3 for you, 5 for your spouse |
| Are both spouses working with similar incomes? | Tax class 4 for both |
| Is your income significantly higher than your partner’s? | Tax class 3 for you, 5 for them |
| Do you have a second job? | Second job is always in tax class 6 |
| Option | Suitable for | Advantages / Disadvantages |
|---|---|---|
| 3 / 5 | When one spouse earns much more | + Lower monthly tax for the main earner |
| – Higher taxes for the lower-income spouse | ||
| – Annual tax return often mandatory | ||
| 4 / 4 | When both incomes are similar | + Fair tax distribution |
| – No major tax advantage | ||
| 4 with factor | For couples wanting precise tax distribution | + Very fair distribution based on real income |
| – Requires special application and yearly calculation by Finanzamt |
For mothers or fathers living with at least one child
Provides a special tax relief (Entlastungsbetrag) up to €4,260
→ Must be applied for at the Finanzamt
Automatically applied to additional jobs
Highest tax deductions
No personal allowances
Use the form “Antrag auf Steuerklassenwechsel”
Submit it to your local Finanzamt
Can be changed once per year, except in special cases like marriage or divorce
Consider not only monthly net salary, but also the annual tax outcome
Married couples should use a tax calculator or consult a tax advisor
If unsure, start with 4/4 — it is neutral and safe
Tax returns are very important for classes 3/5 and 6
| German term | Meaning |
|---|---|
| Steuerklasse | Tax category |
| Steuerklassenwechsel | Change of tax class |
| Entlastungsbetrag | Tax relief for single parents |
| Faktorverfahren | Method for class 4 with proportional taxation |
| Finanzamt | Tax office |
Choose your tax class based on your personal and financial situation
Married couples: 3/5 for unequal income, 4/4 for similar income
Single parents should apply for class 2
Second job = class 6
Change possible once a year with official request
Note: The editorial team aims for accuracy, but errors may occur. Always check with official authorities for confirmed information.
