Applying for a change of tax class during marriage or civil partnership
Source: BUS Rheinland-PfalzTax brackets are divided into six different categories and determine the amount of income tax deducted. Furthermore, the corresponding tax class also determines the amount of certain wage tax allowances that can be taken into account. The tax class is initially assigned automatically: Tax class I applies to single or divorced employees. For married or partnered employees who are both employed, tax class IV is provided, which then applies to both spouses/partners. Alternatively, one spouse/partner can be classified in tax class III, in which case tax class V automatically applies to the other spouse/partner. You can apply for a change from tax class IV/IV to III/V and vice versa at your local tax office.