How can I change my tax class?

Applications for a change of tax class or for the application of the factor method are to be addressed to the tax office in the district where the spouses have their place of residence at the time of the application. The tax class is one of the wage tax deduction characteristics that are decisive for the wage tax deduction.

As a rule, an application for a tax class change or the implementation of the factor method during the course of the year can only be submitted once to the tax office at the place of residence, at the latest by 30 November. Only in cases when one spouse no longer receives an income during the year (e.g. termination of employment) or dies, the tax office at the place of residence may carry out a change of tax class or apply the factor method one more time by 30 November. The same applies if one spouse receives wages again after previous unemployment, resumes employment after parental leave or if the spouses separate permanently during the year.

The application must be made jointly by both spouses, using the form "Application for change of tax class for spouse" available from the tax office, or in conjunction with consideration of an allowance on the official form "Application for wage tax reduction".

If the factor method is chosen, the anticipated wages of the previous year from the first employment relationships of both spouses must also be stated.