Change Tax Class in Germany [Antrag auf Steuerklassenwechsel] [2024]

Your financial situation depends on the tax class so it is important to understand why and how to change your tax class in Germany. Your life situation may change your tax class, so read it to manage your finances efficiently.

Time To Change Tax Class

Tax class changes when family situations change and you inform your Rathaus about these life situations who automatically communicates to the German Tax Office (Finanzamt) 

Reasons For Changing Tax Class

• Marriage: The tax class changes to Tax class 4 after marriage. If each spouse has a different earning level, communicate tax class 3 and 5 through your form. 
• Separation/Divorce: In this situation, tax class changes. Without having children, you fall in tax class 1, but tax class changes to tax class 2 if you are a single parent or have sole custody.
• Spouse’s Death: in such a scenario, tax class changes to tax class 3 for the two years after death and later, it changes to tax class 1 or 2.
• Childbirth and Sole Custody: Tax class changes to tax class 2 after childbirth or sole custody.

Change in Tax Class After Marriage

Registration by the City registration office (Bürgeramt or Rathaus) is compulsory after marriage. They will forward changes in your tax class to the German Tax office (Finanzamt) who will then change both spouses’ tax class to tax class 4 irrespective of their earnings. If you want to switch your tax class between tax classes 3 and 5, request by filling a form if yor or your spouse earn at least 60% of the total income of your household. You can apply for change in tax class multiple times in a year which is applicable from 2020.

Procedure

You only need one bureaucratic document to change your tax class after marriage.

1. Fill out the form (Antrag auf Steuerklassenwechsel bei Ehegatten).
2. Save and make a hard copy to take the signature of both spouses.
3. Submit it to your tax office (Finanzamt).

If your tax class is changed to tax classes 3 and 5, you must file a joint tax declaration every year.

Fill The Antrag Auf Steuerklassenwechsel Bei Ehegatten (Online Form)

Field 1 Steuernummer

Locate your individual tax number given by local tax office (Finanzamt) on your tax assessment (Steuerbescheid), if you have already done a tax declaration. Leave the space empty if you cannot find it.

Field 2 - An das Finanzamt

Your local tax office or your city name.

Field 3 - Bei Wohnsitzwechsel: bisheriges Finanzamt

The name of your former assigned tax office, if you have moved somewhere else.

Field 5: Identifikationsnummer (ldNr.)

Find your tax number on your salary slip.

Field 5-6: Name & Vorname

First and last name 

Field 6 - 9: Staße, Hausnummer, Postleitzahl & Wohnort

Complete address

Field 10: Verheiratet/Verpartnert seit, Verwitwet seit, Geschieden/Lebenspart. aufgehoben seit, Verheiratet/Verpartnert seit Verwitwet seit Dauernd getrennt lebend seit

Marital status with dates, also mention dates when marital status (married, widowed, divorced, permanently separated) changed

Field 11 - Identifikationsnummer (IdNr.):

Partner’s Tax ID

Field 12 - 15 - Name, Vorname, Straße, Hausnummer, PLZ, Wohnort

Last Name, First Name
Street, House number, Postal Code & City (If different)

Field 17 - Bisherige Steuerklassenkombination

Tick the current tax class of you and your spouse: For first time applicants, it is IV/IV

Field 18 - Ich / Wir beantrage(n) die Steuerklassenkombination

Tick the required tax class of you and your spouse:

Field 31 - 42- Angaben zum Faktorberfahren für 20_

No issue if you want to leave this part 

Field 43 - Der Antrag ist von beiden Ehegatten/Lebenspartnern zu unterschreiben

Signatures required by both spouses.

Fill The Antrag Auf Steuerklassenwechsel Bei Ehegatten (Elster)

Registering at Elster and follow the process.

Form of “Antrag auf Steuerklassenwechsel”

After registring at Elster, you must login and find “Formulare & Leistungen” on the left side. Search for “Wechsel” and open the form for “Antrag auf Steuerklassenwechsel”

Kalenderjahr (Select Year)

Select current year.

Startseite des Formular Steuernummer

Select state and write your 10 digit Steuernummer (tax number). Press “Nächste seite” on the next page

Antragstellende Person

Identifikationsnummer (ldNr.): Find your tax number on your salary slip.

Write first and last name: Write your previous name in “Gegebenenfalls Geburtsname” (if last name changes after marriage).

Mention date of birth and profession.

If you have moved, write your previous Finanzamt Complete address

Marital status with dates, also mention dates when marital status (married, widowed, divorced, permanently separated) changed

Ehegatte / Lebenspartner(in) (Spouse)

Identifikationsnummer (ldNr.): Leave it blank if you do not know this information. (This needs to be filled if your spouse recently moved to Germany)

Write first and last name of your spouse. Write previous name in “Gegebenenfalls Geburtsname” (if last name changes after marriage).

Mentin date of birth and profession.

If spouse lives separate, give spouse’s address

Abweichender Absender des Antrags (Name of the Sender)

If you are sending application through third person, fill this part. Tax consultants also fill it for their clients. If you are applying yourself, leave it blank.

Steuerklassenwechsel (Change of Tax Class)

Select your tax class.

If you are checking this box 26, it means your tax class will be changed from the date of your marriage and your tax will be recalculated for all the months where your tax class was not changed. This is good as you might get a return if extra income tax is calculated. 

Angaben zum Faktorverfahren (Applicable for factor purpose)

Give information of your and your spouses earning to let finanzamt calculate Class 4. 

Mitwirkung bei der Anfertigung des Antrags (Participation in filling out these forms)

Applicable to tax consultants. 

Anhänge (Attachment)

Upload supporting documents such as marriage certificate

Prüfen

Click on “Alles prüfen” to check the missing or incorrect fields. Fix the errors and review complete form.

Final Words

Your marital status decides the tax class in Germany. If you and your partner are earning, collective income will decide about the change in tax class. Inform the concerned department about your marriage.