Information - Lohnsteuerklasse; Beantragung einer Änderung - Dienstleistungsportal Bayern

Description

You can have the tax class stored as ELStAM changed at your tax office. In principle, a change of tax class can only be made with effect from the month following the application.

In the case of marriages during the calendar year, the tax class combination IV/IV is automatically formed for spouses. The spouses can jointly apply for a change of the automatically formed tax class combination IV/IV to III/V or IV/IV with factor (§ 39 f EStG). In this case, the change of tax classes becomes effective - in contrast to the usual cases of changing the tax class combination - from the beginning of the month of marriage or from the 1st of the month of marriage.

You are obliged to have the tax class and the number of child allowances changed by the tax office if the entries deviate from the actual circumstances, for example, because the spouses/life partners live permanently separated and the requirements for tax class III have therefore ceased to apply.

This obligation also applies if tax class II is certified, but the prerequisite for consideration of the relief amount for single parents ceases to apply during the calendar year.

Deadlines

You can have the tax class stored as ELStAM changed at your tax office during the calendar year by November 30 at the latest.

In principle, the (selected) tax class combination of spouses/life partners continues to apply in the following year if the legal requirements are met. However, the consideration of a factor must be applied for again after two years at the latest.

Forms

• Form, Bavaria-wide: Antrag auf Steuerklassenwechsel bei Ehegatten/Lebenspartnern

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  Dateiformat: FormsForWeb (FFW)

• Form, Bavaria-wide: Erklärung zum dauernden Getrenntleben

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

• Form, Bavaria-wide: Erklärung zur Wiederaufnahme der ehelichen/lebenspartnerschaftlichen Gemeinschaft

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

• ELSTER - Ihr Online-Finanzamt

  ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.

Legal bases

• § 38b Einkommensteuergesetz (EStG)

Remedy

Objection

Links to more information

• Broschüre „Die Lohnsteuer 2023“

Related issues

• Marriage at home and abroad; execution
• Child allowance; request for a change
• Wage tax deduction characteristics; information, activation and blocking
• Wage tax allowance; application for it
• Tax return; provision of forms