Who is allowed to change their tax class (Steuerklasse) in Germany?
In Germany, only certain people – and only in clearly defined situations – are allowed to change their Steuerklasse (tax class).
Requirements:
They live together in the same household.
They are not legally separated.
If these conditions are met, they may choose between:
Steuerklasse 4 / 4
Steuerklasse 3 / 5
Steuerklasse 4 / 4 with factor (mit Faktor)
You are entitled to change your tax class if your marital or family situation changes.
Examples:
| Situation | Is a tax class change possible? |
|---|---|
| Marriage | Yes – within the same calendar year |
| Divorce | Yes – mandatory change to class 1 or 2 |
| Death of the partner | Yes – automatic change later on |
| Birth of a child | Yes – may entitle you to class 2 |
| Permanent separation | Yes – change to class 1 |
| Required item | Explanation |
|---|---|
| Official application form | Name: Antrag auf Steuerklassenwechsel bei Ehegatten/Lebenspartnern |
| Tax ID (Steuer-ID) for both partners | Personal tax identification number |
| Signatures of both spouses/partners | Both must sign the application form |
| Details of the joint residence | Especially important when applying for Steuerklasse 2 or to confirm that you actually live together as a couple |
| Proof of divorce or death | If the change is based on divorce or the death of the partner |
| Situation | Timing of the change |
|---|---|
| Marriage | Possible in the same calendar year |
| Choosing 3/5 or 4/4 | Once per year, up to 30 November |
| Divorce / death / permanent separation | Change takes effect immediately after notification of the Finanzamt |
In cases of marriage or divorce, you may change your tax class in the same year.
If you wish, the change can be applied retroactively from 1 January of that year.
Download the form
From the website of your local Finanzamt or, for example, via
formulare-bfinv.de
Fill it in
Either by hand or electronically via the online portal ELSTER:
www.elster.de
Send it to your local tax office (Finanzamt)
by post,
by hand delivery, or
via the ELSTER online platform
As a rule, you can only change your tax class once per year –
exceptions apply in cases like divorce, death or permanent separation.
Steuerklasse 2 requires proof that you are a single parent (Alleinerziehend)
and do not live with any other adult person in the same household.
Once the change is approved, the updated data is sent directly to your employer,
who will then adjust your monthly payroll.
| Term | Meaning in Arabic |
|---|---|
| Steuerklasse | الفئة الضريبية |
| Steuerklassenwechsel | تغيير الفئة الضريبية |
| Finanzamt | مكتب الضرائب |
| Ehegatte | الزوج / الزوجة |
| Steuer-ID | رقم التعريف الضريبي |
| ELSTER | المنصة الإلكترونية للضرائب |
The editorial team of our website strives to provide accurate information based on thorough research and multiple sources. Nevertheless, errors may occur or some details may not be fully confirmed. Please regard this article as an initial guide only and always consult the competent tax office or a qualified tax advisor for binding and up-to-date information.
