The Steuerklasse determines how much income tax (Lohnsteuer) your employer withholds from each payslip. This is only a prepayment — the final amount is calculated in your annual tax return. The right class improves your monthly cash flow; it doesn’t reduce your total tax liability.
Expecting Class II to apply automatically just because you’re a single parent. Unlike Class I, III, or IV, it isn’t assigned automatically — you need to file an Antrag auf Lohnsteuerermäßigung with the Finanzamt or via ELSTER, otherwise you stay on Class I by default.
Not knowing that the III/V combination (or having Class VI) makes filing a tax return mandatory. Under § 46(2) no. 3a EStG, couples with this class combination must file a Steuererklärung every year — unlike most employees, for whom it’s optional.
Overlooking the Faktorverfahren as an alternative to III/V. Under § 39f EStG, married couples can choose Class IV with an individual factor instead — monthly withholding tracks each partner’s actual share of income more closely, without the back-payment risk that comes with Class V.
Not realizing a second job is automatically taxed under Class VI. Any second employment relationship gets Class VI with no basic allowance, so withholding is noticeably higher — though the annual tax return settles any overpayment.
I didn't switch from Class I to III after getting married. I overpaid tax in advance for six months until I filed my return. Change your class as soon as you get married — don't wait.
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Lea recommends:
I took Class V in the III/V combination without understanding that nearly everything would be deducted. Net pay was €1,400 on €2,000 gross. Switching to IV/IV fixed things within a year.
FREQUENTLY ASKED QUESTIONS
Which tax class will I get automatically?▾
By default: single without children → Class I. Married → Class IV/IV. Single parents → Class II. For your first job in Germany, the Finanzamt assigns a class based on your Anmeldung and Steuer-ID. Your employer receives this data via the ELStAM electronic system.
Is it worth changing class after marriage?▾
It depends on the income gap. If one partner earns significantly more, the III/V combination lowers the higher earner's monthly deductions. The total annual tax stays the same — the tax return settles the difference. Class V means very high monthly deductions for the lower-earning partner.
How often can I change my Steuerklasse?▾
The old once-a-year limit was dropped in 2020: under § 39 (6) sentence 3 EStG spouses may have their tax classes changed during the calendar year with no cap on how often. Apply via ELSTER or at the Finanzamt. The change takes effect from the start of the month following your application. ⚠️ Key date: to have it count for the current year, apply by 30 November (§ 39 (6) sentence 6 EStG).