The German tax classes

As a single person resident in Germany, you are automatically in tax class 1.
This is another reason why it is advisable to register your place of residence in Germany.

However, because you do not establish a residence in Germany, you are only considered to have limited income tax liability in Germany and end up in tax class 6, the least favorable tax class of all. If you have no other income abroad, you should definitely submit an“Application for treatment as an unlimited income tax payer” in this case.
obligated employee” so that you can get into a better tax class. If you are married, you can use the same form to apply for tax class 3.

As a single parent, you receive tax class 2 if the child lives with you. The tax advantages are manageable.

German tax classes 3 – 5 are intended for married couples. If you are married, both spouses are initially automatically assigned to tax class 4, which offers no advantages over tax class 1.

However, if your partner lives in the EU home country and earns much less than you, you are entitled to apply for the extremely advantageous tax class 3. To do this, you must provide the tax office with documentary evidence of your partner’s earnings and require confirmation from the foreign tax office. The extent to which the partner abroad is subsequently taxed less favorably depends on the national tax legislation.

Of course, this regulation also applies if you live in Germany with your partner. The person who earns more should be in tax class 3, as less income tax is then deducted. The partner then ends up in the unfavorable tax class 5 and as a result more income tax is deducted. However, together they have more in total. If you are both resident in Germany, use the application for tax class change for spouses.

You can see how much income tax you have to pay in this table. This relates to the taxable income. Please note that the taxable income is calculated as gross salary minus social security contributions.