What must be taken into account when choosing the tax class of spouses or civil partners?

Spouses and civil partners can optimise their tax burden by choosing the appropriate tax class combination. They should consider the following points:

Basics

• Spouses and civil partners are usually taxed jointly (joint assessment), which is usually more favourable.
• The employer calculates the income tax based only on the employee's own salary, without considering the partner's income.
• The actual tax burden is determined during the income tax assessment at the end of the year.

Options

• Tax class combination IV/IV: Both partners pay according to the same rate. Suitable for similar incomes.
• Tax class combination III/V: Partner with higher income chooses class III, the other class V. Advantageous for large income differences, but with mandatory tax return.
• IV/IV with factor method: Fair distribution of income tax based on actual income ratio. Reduces additional payments, but requires a tax return.

Special features

• Wage replacement benefits: Tax class affects benefits such as unemployment benefit or parental allowance, as these are calculated based on net income.
• Change of tax class: Possible once a year until 30 November.

Conclusion: The choice of tax class has a direct impact on the monthly tax burden and wage replacement benefits. Use a tax programme such as Lohnsteuer kompakt or seek advice from the tax office to make the optimal choice.