Steuerklassen und deren Kombinationen

Study Notes

Steuerklassen und Steuerklassenkombinationen

Lohnsteuerklasse I: Applies to single individuals, those married but permanently separated, widowed, or divorced.
Lohnsteuerklasse II: Applies to single parents (or those legally separated) with a dependent child for whom they receive child benefit allowance. Eligibility criteria include: not covered by marital splitting rules; no cohabitation with another adult beyond the age of majority, unless they are also entitled to child allowance.
Lohnsteuerklasse III: Used by married couples where both spouses are liable for income tax and are not living apart. If one spouse dies, the surviving spouse can choose Class III for the fiscal year of the death and the following one. Spouses who are divorced qualifying conditions may choose this class for the year or they are divorced. This also applies if a spouse remarried, and in cases where both spouses are liable for income tax and are not living apart.
Lohnsteuerklasse IV: Used by married couples where both partners are liable for income tax and are not living apart, and they have approximately equal income. This allows the application of a tax factor less than 1, which is submitted and recorded with the tax authority (factor method).
Lohnsteuerklasse V: Applicable if you have two or more jobs which both need to be taxed. It's employed if one spouse has the class III.
Steuerklassenkombination IV/IV: This is a standard combination for couples, assuming their income is comparable.
Steuerklassenkombination III/V: Designed to approximate the total income tax liability shared by a married couple, with one spouse being taxed at 60% of combined income (i.e., class III) and the other at 40% (i.e., class V).
Steuerklassen: Tax classes define different income tax rates and procedures based on the taxpayer's personal circumstances.
Steuerkombinationen: Tax combinations specify the tax calculation for married couples and other scenarios where both partners are liable for income tax.
Faktorverfahren: A method allowing married couples to individually adjust the amount of their tax deduction to more accurately reflect their respective incomes.

Additional Notes

Tax class selection depends on specific circumstances and conditions, with the possible need for additional documentation or declarations if they deviate from the basic scenarios.
It's crucial to consult with tax advisors and official sources for complete and updated information; this overview is for general knowledge purpose only.