Income tax brackets

According to § 38b EStG, employees are divided into tax classes for the implementation of the wage tax deduction. The following criteria apply: Single employees, married, widowed or divorced employees who do not meet the requirements for tax class III or IV are included in tax class I.
Employees are grouped in tax class II if they meet the requirements for tax class I and the relief amount for single parents (§ 24b EStG) is to be taken into account. Tax class III is intended for employees who are married and both have unlimited tax liability, do not live permanently separated and of whom only one spouse is employed. Under certain conditions mentioned in § 38b EStG, further employees are to be grouped in tax class III.

Tax class IV is possible for employees if both spouses are subject to unlimited income tax, do not live permanently apart and the employee's spouse also receives wages. Tax class V is relevant for employees who meet the requirements of tax class IV, but the employee's spouse is classified in tax class III at the request of both spouses.

Tax class VI is intended for employees who receive wages from several employers at the same time. According to this tax class, the wage tax is calculated from the second and every further employment relationship.

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