When can you change your tax class (Steuerklasse)?

As a rule, you can change your tax class only once per calendar year (exceptions apply in special cases such as divorce, death of a spouse, or birth of a child).
It is usually best to make the change at the beginning of the year in order to benefit from the new tax class for as many months as possible.

Steps to change your Steuerklasse

1. Download the official application form

Name of the form:

“Antrag auf Steuerklassenwechsel bei Ehegatten/Lebenspartnern”
(“Application for change of tax class for spouses/registered partners”)

You can download this form from the website of your local Finanzamt (tax office) or via the official portal of the Federal Tax Administration:

Formulare der Bundesfinanzverwaltung

2. Fill in the form

You usually have to provide the following information:

• Personal data of both spouses/registered partners (name, address, tax identification number / Steuer-ID)

• Current tax class combination

• Desired tax class combination

  • for example: change from 3/5 to 4/4 or the other way around

• Signatures of both partners

Note: Both spouses or registered partners must sign the form together.

3. Submit the form to the Finanzamt

You can submit the form in different ways:

• by mail to your local Finanzamt

• by handing it in personally at the tax office

• electronically via ELSTER, the official online tax portal in Germany:

  www.elster.de

4. Wait for processing

Processing usually takes around two to six weeks.

Once the request has been processed:

• the Finanzamt sends the updated tax class information electronically to your employer,

• from then on, wage tax will be withheld according to the new tax class.

5. Update with your employer

Your employer will automatically adjust the payroll and tax withholding as soon as the new tax class data is transmitted via the ELStAM system.

• You normally do not need to submit a separate certificate to your employer.

• The update is handled electronically between the tax office and the employer.

Special cases: changing tax class in the middle of the year

A mid-year tax class change is allowed in certain situations, such as:

• marriage or divorce

• death of a spouse

• moving from abroad to Germany

• starting or ending a registered civil partnership

• birth of a child (for example, in connection with Elterngeld or switching to Steuerklasse 2 in certain constellations)

Important German terms

Our editorial team strives to provide accurate information based on thorough research and multiple sources. However, errors may still occur or certain details may not yet be definitively confirmed. Therefore, the information in this text should be regarded as an initial point of reference, and you should always contact the competent tax office or a professional tax adviser for binding and up-to-date information.