A tax class change can only be made with effect from the month following the application. If both spouses are affected by the change, you must submit the application jointly and both sign it. If you are applying for a tax class change from III/V to IV/IV, only one spouse needs to apply.
If you choose the factor method, you must state your expected wages for the calendar year.
For the application for a tax class change, as well as the declaration of permanent separation or the declaration of resumption of the marital or civil partnership, information must be provided in the application for income tax reduction and on the income tax deduction features in the main form and the tax class change annex.
The declaration of permanent separation tax class I is created as ELSTAM from the beginning of the following year. If you have resumed the marital partnership, you will again receive the family-orientated tax classes.
You can submit the application and other declarations to the tax office via the online portal "My Elster". Registration is required for electronic transmission. To do this, you must register once on the "My Elster" website. The registration process can take up to two weeks.