When should married couples choose the appropriate tax class?

1. When both spouses have a similar income

If both spouses earn roughly the same monthly income (for example each earns €2,500), choosing tax class 4 / 4 is usually the best option.
In this case, the tax withheld from each salary is balanced, and neither partner is favoured or disadvantaged, unlike with the 3 / 5 combination.

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2. To avoid additional tax payments later

If a couple chooses tax class 3 / 5 even though their incomes are not very different, the following may happen:

• The partner in tax class 3 pays too little income tax during the year.

• When filing the annual income tax return (Steuererklärung), the couple may be required to pay additional tax.

With tax class 4 / 4, the monthly tax deduction is usually closer to the final tax actually owed, which reduces the risk of high back payments.

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3. If you do not want to be obliged to file a tax return

Couples who choose tax class 3 / 5 are legally required to submit an annual income tax return.

Those who choose tax class 4 / 4 are often not obliged to file a tax return, as long as:

• they have no additional sources of income, and

• there are no special circumstances that trigger a filing obligation.

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4. When using the factor method (Faktorverfahren)

Spouses can also opt for tax class 4 / 4 with factor (mit Faktor).

• The tax office calculates a factor based on the couple’s combined income.

• This factor ensures a fair and precise distribution of the tax burden between both spouses.

• It significantly reduces the risk of surprises at year-end, such as large extra payments or refunds.

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Summary

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The editorial team of our website strives to provide accurate information based on extensive research and multiple sources. Nevertheless, errors may occur or some details may not be fully confirmed. Please treat the information in this article as an initial guide and always consult the competent authorities or a qualified tax advisor for binding and up-to-date advice.