Grossly unequal salaries, losing your job or switching to part-time work: there are many reasons why spouses should reconsider their choice of tax brackets from time to time. It is worth it ..
Since 2020, spouses have been able to change their tax classes several times a year. “In this way, the tax classes can be adapted more quickly to the changed living conditions,” says Daniela Karbe-Gessler from the Taxpayers’ Association. This can be useful, for example, in the event of a partner’s salary increase, a job loss or a planned reduction in working hours.
Background: For married couples and registered life partners, tax classes III to V are possible in several combinations. In tax class IV, wage tax is deducted for both as in the case of a single person. This is advantageous if both partners earn approximately the same amount. If the spouses achieve different levels of income, they can choose the combination of tax classes III/V. This combination is always useful when one partner earns significantly more than the other.
The bottom line is that it makes no difference for married couples which tax class they choose. “Because the tax is only calculated exactly with the income tax return – regardless of the wage tax classes,” says Karbe-Gessler. Those who have paid too much tax then get money back, those who have paid too little have to pay back. But: The better the tax class reflects the reality of life, the more of the gross wage can be left over the course of the year.
This may be important for the calculation of remuneration or wage replacement benefits such as unemployment benefit, sickness benefit or parental benefit. It therefore makes sense for spouses and registered life partners to regularly check their choice of tax class and, if necessary, to optimize it by changing it, recommends Daniela Karbe-Gessler. The new tax class will then be taken into account in the month after the application is submitted.
