3/5 or 4/4: what changes
Married couples (and registered partners) in Germany choose between classes 4/4 and 3/5. With 3/5 the higher earner pays much less monthly income tax and the lower earner much more. With very different salaries, the household usually gets more each month with 3/5; with similar salaries 4/4 is close or better.
Important: the tax class only changes how much is withheld each month. The final tax for the year is the same, settled in your joint tax return. With 3/5 you often owe a back payment and must file a return; with 4/4 you more often get a refund.
When the monthly net matters more
Benefits that replace salary, such as parental allowance (Elterngeld), unemployment benefit (ALG I) and sick pay, are calculated from your monthly net. Before a birth or a job change, the partner who will claim them is often better off in class 3; plan the switch early, because it has to apply for months before the benefit starts.
Frequently asked questions
How do we change our tax classes?
Apply at your tax office (Finanzamt), online through ELSTER or with the form “Antrag auf Steuerklassenwechsel bei Ehegatten”. It applies from the following month.
Do we get married couple classes automatically?
After the wedding is registered in Germany, both usually get class 4 automatically. Choosing 3/5 needs an application.
What about the “factor method”?
Class 4 with a factor (4/4 with Faktor) spreads the tax according to your real incomes, so you owe little or nothing at year end. The tax office calculates the factor on request.
Is the result exact?
It uses the 2026 tariff, NRW, no church tax and the average health fund rate. Classes 5 and 6 are approximated. Treat it as a comparison, not your payslip.
Sources
Estimate for employees with statutory health insurance, not tax advice. The final tax is set in your annual return. Disclaimer.