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Taxes & Duties

Change in tax bracket

Change the tax bracket combination for spouses or domestic partners to maximize monthly take-home pay.

Processing: approx. 2 weeks
Online application possibleSuccess rate: 97.0 %

How to proceed

  1. 1

    Fill out the form

    “Application to Change Tax Bracket for Spouses/Life Partners” online or at the tax office.

  2. 2

    Both partners sign

    The application must be signed by both spouses or partners.

  3. 3

    The change takes effect

    The new tax bracket will be entered into the ELStAM system the following month.

Required documents

  • Application for a Change in Tax BracketMandatory
  • Tax ID numbers for both partnersMandatoryOften forgotten

Responsible authority

The authority of your main place of residence is responsible.Find authority →

Fees

Varies by case

Processing time

approx. 2 weeks

Official: max. approx. 1 months

Online application

Online possible – at the responsible authority

Common mistakes

  • • Signatures of both spouses or domestic partners are missing
  • • Tax ID numbers not provided

Common reasons for rejection

  • • Change has already been made once this year (usually no more than once a year)

The essentials before applying

Who is eligible?

Married couples and civil partners, e.g., in cases of differing incomes or following a separation or marriage.

Income limit

The limit varies by household and region – see the table at the responsible authority or in the application assistant.

Processing time

Nationwide: approx. approx. 2 weeks

Success rate

approx. 97.0 % (estimate)

Most common mistakes

  • •Signatures of both spouses or domestic partners are missing
  • •Tax ID numbers not provided

Common reasons for rejection

  • •Change has already been made once this year (usually no more than once a year)

Alternatives

  • Check related services in the application assistant
  • Use social counselling before applying

If rejected

Read the decision carefully: often submitting missing documents or reapplying helps more than an objection.

Questions & Answers

How often can you change your tax bracket?▼

Generally once per calendar year; in special cases (e.g., death of a spouse, unemployment), more frequently.

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