Change electronic income tax deduction features on marriage
Source: BUS Rheinland-PfalzSpouses who both have unlimited income tax liability and are not permanently separated are automatically placed in tax class IV at the time of marriage, even if only one spouse receives wages.
If you and your spouse meet the requirements for tax class IV, you can also apply for tax class III for one spouse and tax class V for the other.
Furthermore, you and your spouse can also choose the tax class combination IV/IV with factor.
(see further information)
If you do not want your employer and/or your spouse's employer to be informed of the change in marital status, you and/or your spouse can apply to your local tax office for a less favorable tax class. This would be tax class I.
It is also possible for you and/or your spouse to block your employer from retrieving the electronic wage tax deduction data (ELStAM).
You and/or your spouse must apply to your local tax office to block your employer's access (see further information).
If you have the retrieval blocked for your employer, your employer is obliged to tax your wages according to tax class VI.
Note:
Since the law introducing the right to marry for people of the same sex came into force on October 1, 2017, new civil partnerships can no longer be established in Germany.
Same-sex couples have been able to marry each other since this date and are therefore on an equal footing with opposite-sex couples.
Existing civil partnerships can be converted into a marriage. However, there is no obligation to do so. Existing civil partnerships can be continued in their current form.