Steuerklasse

Steuerklasse (tax class) determines how much income tax is withheld from your monthly salary. There are six classes:

• Class I: Single, divorced, or widowed — the default
• Class II: Single parents
• Class III: Married, higher-earning spouse (lowest withholding)
• Class IV: Married, both spouses earn similar amounts
• Class V: Married, lower-earning spouse (paired with Class III)
• Class VI: Second job

Your tax class only affects monthly withholding, not your actual annual tax liability. When you file your tax return, any overpayment is refunded.

For married couples, the III/V combination is best when one spouse earns significantly more.