Change tax bracket
Application to the tax office to change your income tax bracket, e.g., following marriage, the birth of a child, or separation.
How to proceed
- 1
Submit a request to change your tax bracket
Form submitted to the tax office, via ELSTER, or, since 2020, to the employer (ELStAM).
- 2
Report your new tax bracket to your employer
The tax office sends the change to the employer electronically.
- 3
Check for changes on your next pay stub
If applicable, income tax adjustment as part of the tax return.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 1 weeks
Official: max. approx. 2 weeks
Online application
Online possible – at the responsible authority
Common mistakes
- • Changes made after November 30 (effective only in the following year for the previous year-end)
- • Impact on parental leave benefits/unemployment benefits not considered
The essentials before applying
Who is eligible?
Employees who are married or in a civil partnership and wish to adjust their tax bracket combination.
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. 1 weeks
Success rate
approx. 98.0 % (estimate)
Most common mistakes
- •Changes made after November 30 (effective only in the following year for the previous year-end)
- •Impact on parental leave benefits/unemployment benefits not considered
Common reasons for rejection
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.