Steuerklassen — Tax Classes in Germany (I-VI)

What are tax classes for?

Steuerklasse determines how much Lohnsteuer (income tax withholding) is deducted from your salary. The class doesn't change your annual tax — it only affects how much you take home each month. The difference is settled during your annual tax return.

6 tax classes

After marriage, the tax office automatically assigns both spouses IV/IV. Couples can choose III/V (when income differs) or IV/IV with Faktorverfahren — a fairer distribution of withholdings.

How much difference does the class make?

At €3,500 gross: class I ~€2,330 net, class III ~€2,700 net. But this is only withholding — with III/V you often have to pay extra at the annual settlement.

Reform: end of classes III and V

The government plans to abolish classes III and V and switch to IV/IV with Faktorverfahren. Implementation planned for 2030 — until then, III/V operate normally.

How to change your class?

1. Online via elster.de — "Antrag auf Steuerklassenwechsel"
2. Or submit the form at the Finanzamt
3. Changes take effect the following month; you can change multiple times per year

Tips

✅ Single parent: make sure you have class II (Entlastungsbetrag relief)
✅ Minijob up to €603: doesn't affect your class
✅ Before parental leave: switching to a more favorable class increases Elterngeld (calculated from net income) — plan ahead
⚠️ Class III/V or IV-Faktor: annual Steuererklärung is mandatory (Pflichtveranlagung)

Tax withholding and class

You can see the withholding amount on your pay stub (Lohnabrechnung) under Lohnsteuer.