Changing your German tax class after marriage

After the wedding both spouses are put into tax class IV/IV automatically. Switching to III/V raises the monthly net of the higher earner: on €4,500 gross, class III pays out about €350 more per month than class IV in 2026. The yearly tax bill never changes with the class, only your monthly cash flow and the risk of a back payment.

What happens automatically

The registry office reports the marriage and the tax office moves both partners to IV/IV, backdated to the start of the wedding month. If you do nothing, you stay there, and for couples with similar salaries that is usually the right place: the monthly withholding lands close to the final year tax.

The three combinations

CombinationBest forEffect
IV / IVSimilar salariesWithholding like two singles, rarely a back payment
III / VOne clearly higher incomeHighest monthly net for the main earner, often a back payment and a mandatory tax return
IV / IV with factorAccuracy fansSplits the marriage benefit fairly across both paychecks, return also mandatory

Compare all three with your real salaries in the tax class calculator, computed with the official 2026 wage-tax algorithm.

How to apply and when it takes effect

Both spouses sign the change form ("Erklärung zum Steuerklassenwechsel bei Ehegatten"), filed online via ELSTER or on paper with your tax office. The new classes apply from the month after the application, and you may change more than once per year. To count for a calendar year, the application must reach the tax office by 30 November. One planning point for parents: parental allowance looks at your tax class in the months before the benefit, so switch early; see the parental allowance guide.

The III/V trap

III/V maximizes the main earner's monthly net but withholds disproportionately from the partner in class V, and the combined withholding often runs short of the real year tax, ending in a back payment at filing time. Couples who want steady, surprise-free months are served best by IV/IV with factor. An earlier plan to replace III/V with the factor method was dropped in December 2024, so all three remain available in 2026.

Frequently asked questions

Does the tax class change our total tax?

No. The final bill comes from the joint splitting tariff on your tax return. The class only decides how much is withheld month by month.

Which class applies to the months before the wedding?

Your old classes. Everything is squared up through the joint tax return for the wedding year.

We both earn about the same. Should we bother switching?

Usually not. IV/IV already fits similar incomes, and the factor variant only fine tunes small differences.

Examples computed with the official 2026 BMF wage-tax algorithm (church tax off). Last updated 2026-11-04.