When can you apply to change your tax class during the year?

Author name: Admin Publication date: 2025-07-05 Article category: taxes

Regular deadline for submitting the change request

The standard annual deadline for applying to change your tax class (Steuerklasse) is
30 November of the same calendar year.

  • If your application is submitted on time and approved by the tax office, the new tax class will apply from the following month.

Examples:

  • Application submitted on 15 September → new tax class applies from October.

  • Application submitted in November → new tax class applies from December.


Special cases – you can change at any time during the year

In the following situations, the rule “only once a year” does not apply.
You may change your tax class as soon as the event occurs:

Situation When can you change?
Marriage From the date of marriage until year-end
Divorce or legal separation Immediately after divorce / separation
Death of a spouse Immediately
Birth of a child (to switch to class 2) Directly after the birth
Partner moves to a different address Immediately (often requires switching back to class 1)
Partner moves to / from Germany Immediately, as this affects entitlement to class 3

What if you miss the deadline (30 November)?

  • You can no longer change the tax class for the current year’s monthly salary.

  • However, you can still correct things retroactively via your annual tax return (Steuererklärung):

    • The tax office recalculates the actual tax due for the whole year.

    • If you paid too much, you receive a refund.

    • If you paid too little, you may have to pay additional tax.


Important tips

  • If you are planning to have a child or apply for parental allowance (Elterngeld), you should change your tax class at least 7 months before the birth, so that the higher net income is reflected in the Elterngeld calculation.

  • Events like divorce or the death of a spouse should be reported to the tax office immediately, otherwise you may later face additional tax payments.


The editorial team of our website strives to provide accurate information based on careful research and multiple sources. Nevertheless, errors may occur or some details may not be fully confirmed. Please treat the information in these articles as an initial guide only and always contact the competent authorities or tax advisors for binding and up-to-date information.

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