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Applying for a change of tax class during marriage or civil partnership
As a spouse or partner, there are 3 possible tax class combinations available to you. You are free to choose from these.
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Basic information
The amount of income tax that is withheld from your wages depends on the tax class.
If you and your spouse or partner (hereinafter referred to as both partners) are not permanently separated, you can choose between the following tax class combinations:
- IV/IV,
- III/V or
- Tax class IV with factor. Tax class IV with a factor is also known as the factor method.
To change your tax class, you must always submit a joint application to your local tax office. This also applies to a new allocation of tax classes III and V.
To change from tax class III/V to IV/IV, it is sufficient for only you or your partner to submit the application.
For example, you can apply for a tax class change in the following cases: You or your partner
- no longer receive a salary or
- start working again after unemployment.
You can also change tax class several times a year.
If you and your partner are permanently separated, you must inform your local tax office so that the tax class can be changed (I instead of III/V or IV/IV).
Note:
Since the law introducing the right to marry for people of the same sex came into force on October 1, 2017, new civil partnerships can no longer be established in Germany. Same-sex couples have been able to marry each other since this date and are therefore on an equal footing with opposite-sex couples.
Existing civil partnerships can be converted into a marriage. However, there is no obligation to do so. Existing civil partnerships can be continued in their current form.Requirements
The marriage or civil partnership is intact.
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Procedure
If you and your partner would like to change your tax class, you can submit an application to your local tax office:
Online via the ELSTER portal:
- You can submit the declaration to the tax office online via ELSTER.
- ELSTER is a barrier-free and platform-independent access to the electronic services of the tax administration.
- You need a certificate for the electronically authenticated transmission. You will receive this following your registration on ELSTER.
- Please note that the registration process can take up to 2 weeks.
Written application:
- Complete the form "Application for income tax reduction and for income tax deduction features". You can find the application form under "Forms".
- To change the tax class, you must also complete the "Tax class change" attachment contained in the form.
- Complete the application on the electronic device or print it out by hand.
- You and your wife or husband must sign applications in paper form by hand. By way of derogation, the signature of one spouse/partner is sufficient if he/she is applying for a change from tax class III or V to tax class IV.
- Send the application and attachments by post to your local tax office.
- You will receive a notification
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Necessary Documents
- You do not need to submit any documents.
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Competent Department
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Bremen Tax Office Finanzamt Bremen
- +49 421 361 90909
- Rudolf-Hilferding-Platz 1, 28195 Bremen
- Website
- office
@fa- hb. bremen. de
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Bremerhaven Tax Office Finanzamt Bremerhaven
- +49 471 596 99000
- Rickmersstraße 90, 27568 Bremerhaven
- Website
- office
@fa- bhv. bremen. de
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Online Services
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Fees / Costs
free of charge
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Deadlines & processing time
What deadlines must be paid attention to?
A change of tax class takes effect on the 1st of the month following the application.
How long does it take to process
Processing usually takes place immediately after receipt.
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More Information
- Informationen zum "Lohnsteuerabzug im Verfahren der elektronischen Lohnsteuerabzugsmerkmale" auf der Internetseite des Bundesfinanzministeriums (BMF-Schreiben vom 8.11.2018)
- Informationen zu Programmen zur elektronischen Übermittlung auf ELSTER
- Formulare auf ELSTER
- Übersicht der Bankverbindungen der Finanzbehörden in Bremen für die Überweisung von Steuern
- Information on “Payroll tax deduction using the electronic payroll tax deduction codes procedure” on the Federal Ministry of Finance’s website (BMF letter dated 8 November 2018)
- Information on programmes for electronic submission via ELSTER
- Forms on ELSTER
- List of the tax authorities’ bank details in Bremen for the payment of taxes
This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.
The official information in German is complete and correct.
Updated on 23.09.2026