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Income tax classes

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For whom is which income tax class the applicable one!

		    


                					    

						    

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							    Basic information
						    

						    

							    

								    
Employees are classified into tax brackets for the purposes of payroll tax deduction. The following applies: 

1. employees belonging to tax class I are. 

a) are subject to unlimited income tax and are single, or 

b) are subject to limited income tax; 

2. in tax class II belong single, single-parent employees for whom the relief amount for single parents is to be taken into account; household communities with other persons of full age do not belong to this. 

3. in the tax class III belong employees, 

a) who are married, if both spouses are subject to unlimited income tax liability and do not live permanently separated and 

aa) the employee's spouse does not earn wages, or 

bb) the employee's spouse is placed in tax class V at the request of both spouses, 

b) who are widowed, for the calendar year following the calendar year in which the spouse died, 

4. employees who are married shall be placed in tax class IV if both spouses are subject to unlimited income tax liability and are not permanently separated and the employee's spouse also receives wages; 

5. tax class V shall apply to employees referred to in number 4 if the employee's spouse is placed in tax class III at the request of both spouses; 

6. tax class VI shall apply to employees who receive wages from more than one employer for the withholding of wage tax from wages from the second and another employment relationship. In addition, tax class VI applies if the employer is not informed of the employee's tax identification number and/or date of birth, i.e. if the employer is unable to retrieve the electronic wage tax deduction data.