Tax class 6 (Steuerklasse 6): Situations in which you are assigned to this class

Tax class Steuerklasse 6 is considered the least favourable tax class because it comes with the highest deductions. It is only used in special situations and is often applied automatically, for example when you have a second job or when there is a problem with your tax data.

When does tax class 6 apply?

1. When you have a second job (Zweitjob)

If you have two jobs that are subject to social insurance contributions (i.e. not a Minijob), your second job will automatically be taxed under Steuerklasse 6.

• Example:
  Full-time employee + part-time evening job at another company
  → second job = Steuerklasse 6.

2. If you do not provide your Steuer-ID to the employer

If you fail to submit your tax identification number (Steuer-ID) or submit incomplete/incorrect data, the employer is often required to classify you temporarily under Steuerklasse 6 until the information is corrected.

3. If more than one employer withholds wage tax (Lohnsteuer)

Under German tax law, you may have only one main employer who applies a regular tax class (1–5).

• Any additional job where Lohnsteuer is withheld
  → is usually assigned automatically to Steuerklasse 6.

4. Conflicting or incomplete information

For example:

• missing or unreported address,

• errors in your personal data form,

• unclear declaration of which employer is the main employer.

In such cases, you may be placed in Steuerklasse 6 as a precaution until the situation is clarified.

How does tax class 6 affect your salary?

In tax class 6, income tax and social security contributions are deducted almost without any allowances, which makes it the least attractive tax class in terms of net income.

Example

A person has two jobs:

• First job (Steuerklasse 1)

  • Gross salary: €2,500

  • Net salary: approx. €1,800

• Second job (Steuerklasse 6)

  • Gross salary: €1,000

  • Net salary: only around €550

As you can see, deductions in tax class 6 are very high, and a large portion of the gross income is consumed by taxes and contributions.

How can you avoid tax class 6?

• Make sure your Steuer-ID and personal data are correctly submitted to your employer.

• Avoid having more than one social-insurance-liable job at the same time if possible.

• Clearly define which job is your main employment (Hauptbeschäftigung).

• If you need an additional job, consider taking a Minijob (up to €538/month) instead, as it is usually tax-free for you if correctly registered.

Key German terms

The editorial team has carefully researched this text based on multiple sources. Nevertheless, errors or incomplete information cannot be completely ruled out. The content is therefore intended only as a first, non-binding orientation. For binding and personalised advice, please consult a tax adviser or the relevant German authorities.