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Cases in which a retroactive change of tax class is allowed
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Marriage during the year
If you get married, for example, in June 2025, you can apply to change your Steuerklasse (tax class) at any time up to 30 November 2025.
Once the change is approved, it will be applied retroactively from 1 January 2025.
This means you may be able to get back a considerable amount of income tax paid since the beginning of the year.
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Divorce or death
In most cases, you are automatically transferred to tax class 1 in the following year.
However, if an error was made in the classification, you can in certain situations request a retroactive adjustment to correct the tax class.
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Delay by the employer or the tax office (Finanzamt)
If you submitted your application on time but the change was implemented late due to internal processing delays at your employer or at the Finanzamt, the tax office can apply the new tax class retroactively, once you can prove that the application was filed within the deadline.
Cases in which a retroactive change is normally not allowed
| Situation | Is a retroactive change allowed? |
|---|---|
| Changing your mind after filing the tax return | No |
| Submitting the application after 30 November without a special reason | No |
| Trying to reduce your tax burden after losing your job | No |
But: there is another solution!
Even if you cannot formally change your tax class retroactively, you can still correct the situation through your:
Annual tax return (Steuererklärung)
When you file the tax return, the actual total tax for the household / married couple is calculated.
If you have paid too much tax during the year because of an unsuitable tax class, the overpaid amount will be refunded automatically.
Tip:
If you got married this year, submit your application to change the tax class before 30 November in order to benefit retroactively from the beginning of the year.
If you missed the deadline, you can still correct much of the effect through your Steuererklärung.
The editorial team of our website strives to provide accurate information based on extensive research and consultation of multiple sources. Nevertheless, errors may occur or some details may remain uncertain. Therefore, please consider the information in these articles as an initial point of reference and always contact the competent authorities or professional advisors to obtain confirmed and up-to-date information.
