Employees who are married or in a registered civil partnership should urgently have it reviewed whether a change of tax class is advisable. By choosing the right combination of tax classes, the monthly wage tax can be reduced at the payroll stage and not only later through the joint annual income tax return. The application must be submitted to the responsible tax office by 30 November 2014. Employees with high expenses for maintaining two households, commuting, support payments, or other work-related costs can have these taken into account already in their monthly wage tax. However, work-related expenses must exceed the standard allowance of EUR 1,000 per year. Please note: Allowances can only be registered until 30 November 2014.
Frequently asked questions
Frequently asked questions
By when can a change of income tax class be applied for in the current year?
A change of income tax class (Lohnsteuerklasse) for the current calendar year must be applied for at the competent tax office (Finanzamt) by 30 November. After this deadline, a change for the current year is generally no longer possible. The application applies to married couples and partners in a registered civil partnership.
What is the benefit of choosing the right tax class combination for spouses?
By optimally combining tax classes (e.g. III/V or IV/IV with factor), the monthly wage tax withheld can be reduced. The liquidity advantage thus arises during the year and not only after filing the joint income tax return. However, this does not change the final tax burden.
Which expenses can be entered as an allowance on the income tax card?
Eligible items include, in particular, income-related expenses such as costs for maintaining two households, commuting between home and workplace, and maintenance payments. These income-related expenses must exceed the standard employee allowance (Arbeitnehmer-Pauschbetrag) of EUR 1,000 per year. The registered allowance reduces the monthly wage tax.
What deadline applies for entering tax allowances on the wage tax card?
Allowances for the current calendar year can only be registered with the tax office until 30 November. Anyone missing this deadline can only claim the relevant expenses via the income tax return. The liquidity benefit during the year is lost as a result.
From what amount is it worthwhile to register income-related expenses as a tax allowance?
Registration is only an option if the income-related expenses exceed the employee lump-sum allowance of EUR 1,000 per year, as this amount is already taken into account automatically. Only the portion exceeding this threshold can be entered as a tax allowance on the income tax card.