Which tax class (Steuerklasse) will I get in Germany?

Checked on 2026-10-25

Germany puts employees into six wage tax classes. Single people get class I, single parents entitled to the relief amount class II. Married couples who both have unlimited tax liability and live together get IV/IV automatically, or III/V on joint application. Class VI applies to a second job held at the same time.

Key facts

What	The law says	Source
Class I	Single employees; married, widowed or divorced employees who don’t meet class III or IV conditions; and employees with limited tax liability	EStG § 38b(1) no. 1
Class II	Class I employees (with unlimited liability) entitled to the single-parent relief amount under § 24b EStG	EStG § 38b(1) no. 2
Class III	Married, both spouses with unlimited tax liability, not permanently separated, and the other spouse placed in class V on the application of both	EStG § 38b(1) no. 3(a)
Class IV	Married, both with unlimited tax liability, not permanently separated; also when one spouse has no wages and no III/V application was made	EStG § 38b(1) no. 4
Class V	The spouse of a class III employee, on the application of both	EStG § 38b(1) no. 5
Class VI	Wages from a second or further employer at the same time	EStG § 38b(1) no. 6
At marriage	Class IV is formed automatically for each spouse if the class IV conditions are met	EStG § 39e(3) sentence 3
Changing classes	Spouses can apply during the year; effective from the start of the next month; apply by 30 November for the current year	EStG § 39(6) sentences 3, 5, 6
Leaving III/V	One spouse alone can switch from III or V to IV; both then get class IV	EStG § 38b(3) sentence 2
Filing duty	III/V, or IV with a factor, makes a tax return compulsory when both spouses earned wages	EStG § 46(2) no. 3a

How the class is set

Tax classes exist for payroll tax withholding (EStG § 38b(1)). The Federal Central Tax Office forms the tax class automatically as an electronic payroll tax feature (EStG § 39e(1)), using data from the registration authorities (EStG § 39(1) sentence 3). Your employer retrieves it electronically; when you start a job you must give the employer your tax ID and date of birth and say whether it is your first or a further job (EStG § 39e(4)).

Married couples: IV/IV or III/V

For classes III and IV, both spouses must have unlimited tax liability (or meet § 1(2) or § 1a EStG) and not live permanently apart (EStG § 38b(1) sentence 3). When you marry, the law forms class IV for each spouse automatically (EStG § 39e(3) sentence 3). Class III for one spouse and class V for the other requires an application by both. Either spouse alone can end III/V and move both back to class IV (EStG § 38b(3)).

If both spouses earn wages and one is taxed in class V or VI, or class IV with a factor is registered, the law requires a tax return for that year (EStG § 46(2) no. 3a).

Changing your class

Spouses can apply to the tax office to change their tax classes during the calendar year. The tax office makes the change from the start of the month after the application. For a change to count in the current year, the application must be made by 30 November (EStG § 39(6)). If the conditions for a class change in your favour, you can apply for the change, effective from the first day of the month in which the conditions were first met (EStG § 39(6) sentences 1–2).

If you move from unlimited to limited tax liability, you must tell the tax office without delay (EStG § 39(7)).

When you have unlimited tax liability: see the Germany tax residency page.

Sources

Change history

2026-10-25: Page created

This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.