Changing Your Tax Class (Steuerklasse) in Germany

Step-by-Step

1. 1

   Confirm Your Current Tax Class

   1. Look at the Steuerklasse line on your most recent payslip
   2. Note your eleven-digit Steuer-ID — required for the application
   3. 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.

   💬 Say:

   Ich brauche meine steuerliche Identifikationsnummer.

   "I need my tax identification number."

   📋 Use when: Speaking with Finanzamt or BZSt staff

2. 2

   Decide on the New Class

   1. Single applicants: typically I, or II if § 24b EStG conditions for single parents apply
   2. Married couples and registered life partners: choose between III/V, IV/IV, or IV/IV with factor
   3. Read the ELSTER help text on each combination before submitting

   ⚠️ Watch out: 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. 3

   Set Up Mein ELSTER (If You Have Not Already)

   1. Open elster.de and create a Mein ELSTER account
   2. Authenticate with your Steuer-ID via Personalausweis (online-ID) or by ordering an ELSTER Zertifikatsdatei
   3. 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.

   Mein ELSTER login (elster.de ↗)
4. 4

   File the Application Online

   1. In Mein ELSTER, search for Antrag auf Lohnsteuer-Ermäßigung und zu den Lohnsteuerabzugsmerkmalen and select the relevant calendar year
   2. 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
   3. Enter both partners' Steuer-IDs (joint applications) and confirm the new tax class combination
   4. 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
   5. Submit and download the confirmation receipt

   ⚠️ Watch out: 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.

   💬 Say:

   Antrag auf Steuerklassenwechsel

   "Application to change tax class"

   📋 Use when: Searching ELSTER or speaking with Finanzamt staff

   ELSTER — Antrag auf Lohnsteuer-Ermäßigung und Lohnsteuerabzugsmerkmale (elster.de ↗)
5. 5

   Paper Application at the Finanzamt (Alternative)

   1. If you cannot use Mein ELSTER, download the same form from the Bundesfinanzministerium forms portal
   2. Bring the printed form, your Personalausweis or passport, and Anmeldebestätigung if asked, to the Finanzamt of your registered residence
   3. 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.

   Bundesfinanzministerium — Tax forms portal (bundesfinanzministerium.de ↗)
6. 6

   Confirm the Change Took Effect

   1. Wait for your next payslip — the new Steuerklasse should appear after the next monthly ELStAM retrieval by your employer
   2. If the class is unchanged after two pay cycles, contact your Finanzamt referencing your application receipt

   ⚠️ Watch out: 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.