--- title: Changing Your Tax Class (Steuerklasse) in Germany country: germany service: "steuerklasse-wechsel" category: finance difficulty: easy estimated_time: "30-60 minutes online via Mein ELSTER once your account is set up" cost_range: EUR 0 last_verified: 2026-04-30 canonical: https://publicservices.guide/germany/steuerklasse-wechsel/ status: current confidence: low tags: - tax - finance - steuerklasse - elstam - elster - mandatory sources: - https://service.berlin.de/dienstleistung/325827/ - https://www.bzst.de/DE/Privatpersonen/ELStAM/ELStAM_node.html - https://www.elster.de/elsterweb/infoseite/elstam_(privatpersonen)?locale=en_US - https://www.elster.de/eportal/formulare-leistungen/alleformulare/elevermaessigungelstam - https://www.gesetze-im-internet.de/estg/__38b.html --- # Changing Your Tax Class (Steuerklasse) in Germany **Country:** 🇩🇪 Germany **Last verified:** 2026-04-30 **Estimated time:** 30-60 minutes online via Mein ELSTER once your account is set up **Cost:** EUR 0 ## Required documents - **Identifikationsnummer (Steuer-ID)** *(Steuerliche Identifikationsnummer)* - Required: Your eleven-digit Steuer-ID (and your spouse's, for joint applications) - Where to get: Issued by the Bundeszentralamt für Steuern after Anmeldung; printed on prior tax assessments and on payslips - Cost: Already issued - _Note:_ The Steuer-ID, not the Steuernummer, is what ELStAM uses. If you cannot find yours, the BZSt can resend it to your registered address on request. - **Personalausweis or passport** *(Personalausweis oder Reisepass)* - Required: Original (only when applying in person at the Finanzamt) - Cost: Already issued - _Note:_ Online via Mein ELSTER, identity is established through your ELSTER certificate or your Personalausweis with online-ID function. - **Confirmation of address registration** *(Anmeldebestätigung)* - Required: Original or PDF (only when the Finanzamt asks for it) - Where to get: Issued by the Bürgeramt at Anmeldung - Cost: Already issued - _Note:_ Your Finanzamt is determined by your registered address (Zuständig ist das Finanzamt Ihres Wohnsitzes). Make sure your Anmeldung reflects your current home before changing tax class. - **Spouse's signature and details (joint applications)** - Required: Spouse's Steuer-ID and signature on the joint application - Cost: Free - _Note:_ Per the form instructions, both spouses must sign joint changes between class combinations such as IV/IV ↔ III/V. An exception applies when one partner moves from tax class III or V to tax class IV — only that partner's signature is required. ## Costs - **Tax class change:** 0 EUR — Per Service Berlin, the change is free (Es fallen keine Gebühren an). ## Steps ### 1. Confirm Your Current Tax Class - Look at the Steuerklasse line on your most recent payslip - Note your eleven-digit Steuer-ID — required for the application - Married applicants: collect your spouse's Steuer-ID as well > **Tip:** If you do not have your Steuer-ID to hand, request a resend through the BZSt website — it is mailed to your registered address. _Useful phrases:_ - "Ich brauche meine steuerliche Identifikationsnummer." — I need my tax identification number. — use when Speaking with Finanzamt or BZSt staff ### 2. Decide on the New Class - Single applicants: typically I, or II if § 24b EStG conditions for single parents apply - Married couples and registered life partners: choose between III/V, IV/IV, or IV/IV with factor - Read the ELSTER help text on each combination before submitting > **If this fails:** If you choose a combination you cannot justify (for example tax class II without meeting § 24b EStG conditions), the Finanzamt will reject the change. The federal guidance imposes an immediate notification obligation if your circumstances change later. ### 3. Set Up Mein ELSTER (If You Have Not Already) - Open elster.de and create a Mein ELSTER account - Authenticate with your Steuer-ID via Personalausweis (online-ID) or by ordering an ELSTER Zertifikatsdatei - The certificate arrives by post with an activation letter — allow up to two weeks the first time > **Tip:** Once you have an ELSTER certificate, every subsequent tax filing in Germany — Steuerklassenwechsel, Lohnsteuer-Ermäßigung, Einkommensteuererklärung — uses the same login. _Links:_ - [Mein ELSTER login](https://www.elster.de/eportal/login/softpse) ### 4. File the Application Online - In Mein ELSTER, search for Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen and select the relevant calendar year - Open the Hauptvordruck and add the appropriate Anlage — for couples this is the Anlage Steuerklassenwechsel; single parents add the Anlage Kind for tax class II - Enter both partners' Steuer-IDs (joint applications) and confirm the new tax class combination - Sign electronically with your ELSTER certificate or via the Personalausweis online-ID; for joint applications both partners normally sign — the III/V or V → IV exception is shown in the form instructions - Submit and download the confirmation receipt > **If this fails:** If ELSTER rejects a joint application because only one signature is present, check the form instructions: only the III or V → IV change accepts a single signature. _Useful phrases:_ - "Antrag auf Steuerklassenwechsel" — Application to change tax class — use when Searching ELSTER or speaking with Finanzamt staff _Links:_ - [ELSTER — Antrag auf Lohnsteuer-Ermäßigung und Lohnsteuerabzugsmerkmale](https://www.elster.de/eportal/formulare-leistungen/alleformulare/elevermaessigungelstam) ### 5. Paper Application at the Finanzamt (Alternative) - If you cannot use Mein ELSTER, download the same form from the Bundesfinanzministerium forms portal - Bring the printed form, your Personalausweis or passport, and Anmeldebestätigung if asked, to the Finanzamt of your registered residence - Submit at the counter or post by registered mail > **Tip:** The counter route may add wait time. Per Service Berlin the procedure itself remains free regardless of the channel. _Links:_ - [Bundesfinanzministerium — Tax forms portal](https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/formulare-vordrucke-merkblaetter-arbeitshilfen.html) ### 6. Confirm the Change Took Effect - Wait for your next payslip — the new Steuerklasse should appear after the next monthly ELStAM retrieval by your employer - If the class is unchanged after two pay cycles, contact your Finanzamt referencing your application receipt > **If this fails:** If the change does not appear, the most common cause is that the Finanzamt has not yet processed the application. Per Service Berlin, applications take effect from the month after submission — phone the Finanzamt and quote your Eingangsnummer (receipt number) from the ELSTER confirmation. ## FAQ ### Which tax classes exist and who can use them? Per § 38b EStG there are six tax classes. Class I covers single, separated, divorced or widowed employees. Class II covers single parents who meet the conditions of § 24b EStG. Classes III, IV and V are for married couples and registered life partners — III for the higher earner with V for the lower (or III/V combination), IV/IV as the default applied automatically at marriage, and IV/IV with factor as an alternative. Class VI applies to wages from a second or further employment alongside your main job. ### Where do I apply, and is it free? You apply at the Finanzamt of your registered residence (Zuständig ist das Finanzamt Ihres Wohnsitzes). The simplest route is Mein ELSTER, where you file the Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen paperless. Service Berlin states the procedure is free of charge. ### When does my tax class change take effect? Per Service Berlin, applications can be submitted from 1 October for the following calendar year and until 30 November for the current calendar year, and the change takes effect from the following month. Your employer pulls the updated ELStAM from the Bundeszentralamt für Steuern within the next monthly retrieval window. ### Do both spouses need to sign? Yes for most changes — for example moving between IV/IV and III/V both partners must sign the joint application. An exception is documented in the federal guidance: if one spouse wants to switch from tax class III or V to tax class IV, only that spouse's signature is needed. ### How often can married couples change their tax class combination? Per the ELSTER help text, married couples and registered life partners may request a changed tax-class combination several times per year (mehrmals im Jahr). The Finanzamt processes each application using the same form. ### Does my tax class affect how much income tax I pay overall? Tax class changes the monthly Lohnsteuer your employer withholds, not the total annual tax owed. Couples whose monthly withholding diverges from their actual liability typically settle the difference through the income tax return at the end of the year — Service Berlin and ELSTER note that filing an Einkommensteuererklärung is mandatory for couples on III/V or IV/IV with factor. ### I am a single parent — how do I get into tax class II? Per the federal guidance, tax class II is available to single parents who meet § 24b EStG conditions. Apply by submitting the Antrag auf Lohnsteuer-Ermäßigung with the Anlage Kind via Mein ELSTER or your Finanzamt. Notify the Finanzamt immediately if the qualifying conditions later cease to apply, as the federal guidance imposes a notification obligation on all employees. ## Sources - [Berlin.de — Service Berlin (Land Berlin)](https://service.berlin.de/dienstleistung/325827/) — accessed 2026-04-30 — _T1_ — Tax class changes are part of the Elektronische Lohnsteuerabzugsmerkmale (ELStAM). Changes are requested via the local Finanzamt (Zuständig ist das Finanzamt Ihres Wohnsitzes). The service is free of charge. Applications can be submitted ab dem 1. Oktober for the following calendar year and bis zum 30. November for the current calendar year. A submitted change takes effect from the following month. - [Bundeszentralamt für Steuern (BZSt)](https://www.bzst.de/DE/Privatpersonen/ELStAM/ELStAM_node.html) — accessed 2026-04-30 — _T1_ — ELStAM stores the wage-tax deduction features (Steuerklasse, Kinderfreibeträge, Freibeträge nach § 39a EStG). The BZSt is responsible for data storage; the Finanzverwaltung (Finanzämter) is responsible for forming and changing wage-tax deduction features. The employer retrieves ELStAM monthly using the employee's eleven-digit Identifikationsnummer (Steuer-ID), birth date and employment status. - [ELSTER — Bayerisches Landesamt für Steuern (official tax-administration portal)](https://www.elster.de/elsterweb/infoseite/elstam_(privatpersonen)?locale=en_US) — accessed 2026-04-30 — _T1_ — Tax class changes and entry of allowances are handled by the Finanzamt. Citizens' offices (Bürgerämter) handle separate matters such as marriage, civil partnership, birth and church membership, but not tax class. Applications use the Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen for the corresponding calendar year, submitted via Mein ELSTER or to the local Finanzamt. Employees are obliged to have the Finanzamt change the tax class and the number of child allowances immediately if the stored data deviates from their actual living conditions in their favor. - [ELSTER — Bayerisches Landesamt für Steuern](https://www.elster.de/eportal/formulare-leistungen/alleformulare/elevermaessigungelstam) — accessed 2026-04-30 — _T1_ — The Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen is the form used both for tax-allowance reductions and for changes to ELStAM. It can be filed paperless through Mein ELSTER. Married couples and registered life partners may apply for a changed tax-class combination; single individuals can also use it (for example, to apply for tax class II as a single parent via the Anlage Kind). - [Bundesministerium der Justiz (gesetze-im-internet.de)](https://www.gesetze-im-internet.de/estg/__38b.html) — accessed 2026-04-30 — _T1_ — § 38b EStG defines the six tax classes (Steuerklassen I-VI). Tax class I: single, separated, divorced or widowed; tax class II: single parents meeting § 24b EStG conditions; tax class III: married/registered (preferred earner option); tax class IV: married/registered (default at marriage); tax class V: married/registered (lower earner counterpart to III); tax class VI: applies to wages from a second or further employment. --- Verification pending — see the canonical page for the latest trust state. Canonical: https://publicservices.guide/germany/steuerklasse-wechsel/