Written under our editorial standards.
Targeted source review: 12 October 2026. The specified provisions and linked-tool limits were checked; this is not a complete legal audit or an individual entitlement decision.
A tax class determines wage-tax withholding under section 38 b EStG. IV is the default for qualifying spouses; choosing III/V normally requires their joint application. Class III also has separate widowhood and dissolution cases, so it does not always require a partner currently withholding in V.
The six classes as the statute states them
- Class I
- Persons with unlimited tax liability who are single, or married, widowed or divorced without meeting the conditions for class III or IV — and everyone with limited tax liability.
- Class II
- II applies to the unlimited-liability class-I category under section 38 b(1)no.1 a when single-parent relief under section 24 b is due, not everyone with children.
- Class III
- Married persons where both spouses have unlimited liability, are not permanently separated, and the other spouse is placed in class V on a joint application · widowed persons, for the calendar year following the year of death · and a dissolution case in the year of dissolution.
- Class IV
- Married persons where both have unlimited liability and are not permanently separated — and this applies too where one spouse earns no wage and no class III application was made.
- Class V
- Those in class IV where the other spouse is placed in class III on a joint application.
- Class VI
- For withholding on wages from the second and any further employment, where wages are drawn from several employers at the same time.
Rule and exception: IV comes before III and V
IV applies when the statutory marriage, tax-liability and non-separation conditions are met. Check ELStAM; a marriage registered abroad may require a data update rather than an assumption that every record changed automatically.
The statute then adds a sentence that settles a frequent case: class IV also applies where one spouse draws no wage and no application for class III has been made. A non-working spouse therefore does not automatically move the household into III and V.
The usual III/V choice for spouses is linked and made jointly. Widowhood and the statutory dissolution case have independent rules; a spouse without wages has no actual wage deduction to compare.
Class I is wider than people assume
Class I is not simply "the single people’s class". The statute puts three groups in it:
- unlimited taxpayers who are single;
- unlimited taxpayers who are married, widowed or divorced and do not meet the conditions of III or IV — someone married to a person without unlimited liability, for instance, or permanently separated spouses;
- Limited tax liability is a legal category, not simply a synonym for living abroad. Cross-border status and applications under sections 1 and 1 a need individual checking.
That third group covers many cross-border workers and people employed in Germany with families abroad: limited liability puts you in class I whatever your marital status.
A further limit settles cross-border cases: the statute says that "unlimited tax liability" for numbers 3 and 4 specifically means only persons meeting § 1(1) or (2) or § 1a. Marriage alone is not enough for III or IV unless both spouses fit that description.
Class II is not granted on children alone
Class II is not "the class for people with children" but the class for someone who fits class I and for whom the relief amount for single parents under § 24b must be taken into account. The criterion is entitlement to that relief, not the presence of children in the home.
A child alone does not establish entitlement to the single-parent relief. Check section 24 b and the recorded household and withholding details.
Widows and widowers: one year, in the text
A widowed person is placed in class III on two cumulative conditions: that they and the deceased spouse had unlimited tax liability at the time of death, and were not permanently separated at that time. The period is precisely fixed: for the calendar year following the year in which the spouse died.
A third, rarely mentioned case also exists: a person whose marriage was dissolved is placed in class III for the year of dissolution where both spouses had unlimited liability that year and were not permanently separated, and the other spouse has remarried, is not permanently separated from the new spouse, and both of them have unlimited liability.
Class VI, and what the choice does to your return
VI is neither a penalty nor a flat application of the highest marginal rate to all wages. It governs concurrent additional employment and has special calculation rules without some standard allowances. Missing withholding data can also trigger VI under section 39 c.
Which brings the consequence that surprises most people: choosing a class does not change the final tax, only how it is spread across the months. Settlement happens at the annual assessment. The statute therefore ties class to return: an assessment is mandatory where jointly assessed spouses both received wages and one was taxed under class V or VI, or under class IV with the factor recorded. It is equally mandatory for anyone who received wages from several employers at the same time.
Section 46(2) no. 3 a requires assessment for jointly assessed spouses who both received wages when one had V/VI or an IV factor. The III/V label alone does not prove that trigger where one received no wages; other filing triggers may still apply.
And where child allowances appear
The ELStAM Kinderfreibetrag counter is distinct from cash Kindergeld. The usual 0.5 or 1 counter in I–IV affects the solidarity and church-tax withholding bases, rather than deducting cash child benefit from your salary. Use the recorded counter, not an assumed child count.
Any further allowances due beyond that are taken into account on application.
Official sources
§ 38b EStG — the tax classes · § 46 EStG — when an assessment is carried out
Please note: this page is general guidance, not tax advice. Thresholds and amounts change with annual legislation and every case is assessed individually — consult an income tax assistance association or a tax adviser before deciding.
Frequently asked questions
Which class applies to married couples automatically?
Class IV, wherever both spouses have unlimited liability and are not permanently separated — including where one earns no wage and no class III application was made.
Can I choose class III on my own?
For the normal married-couple III/V choice, both spouses apply jointly. Widowhood and the statutory dissolution case for III are separate exceptions.
Why am I in class I although I am married?
Because class I covers married people who do not meet the conditions of III or IV, and covers everyone with limited tax liability regardless of marital status.
Is class VI a penalty?
No. VI uses special withholding for concurrent additional employment. It does not put every euro at the top rate; assessment considers actual income and circumstances.
Does the class change my final tax?
The class changes withholding rather than the annual tariff. Filing depends on section 46 conditions, including both spouses receiving wages with V/VI or an IV factor, or concurrent employers—not the class label alone.
Sources for this review and how to use them
Compare the facts and inputs with the official decision. Retain evidence and separate an estimate from entitlement; source pages may change.