Available options for married couples
When a couple gets married, they are legally allowed to choose one of the following three combinations of tax classes:
Tax class 4 / 4 (for both spouses)
Used when both partners have similar levels of income.
Approximately the same tax rate is withheld from each spouse.
Tax class 3 / 5
Used when one spouse earns significantly more than the other.
The higher-earning spouse receives tax class 3 (lower tax burden), and the other spouse receives tax class 5 (higher tax burden).
Tax class 4 / 4 with factor
A more precise option in which a factor (Faktor) is calculated to distribute the tax burden fairly according to each partner’s income.
Recommended to avoid additional tax payments later when filing the tax return.
Not possible:
Married couples may not choose incompatible tax class combinations, such as:
One spouse in tax class 3 and the other in 4
One spouse in tax class 1 and the other in 3 (except if they are divorced or permanently separated)
One spouse is employed and the other has no income but wants to remain in tax class 1 (in this case, a change to 3/5 or 4/4 is required)
Notes:
Both spouses must agree on the chosen tax class combination and jointly sign the application form to change it.
The change must be submitted to the tax office (Finanzamt) and can usually be made only once per year, before 30 November.
In special cases, an adjustment of the tax class is possible outside this regular deadline, for example in the event of marriage, divorce, death of a spouse or the birth of a child.
Tip:
If one spouse does not work at all (0 € income), choosing tax class 3 for the working spouse is usually the most advantageous option financially, as it leads to a higher monthly net salary.
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.
