Tax class 3/5
RecommendedPartner A (SK 3) (Main earner)
€2,650.90
Tax: €108.85
Partner B (SK 5)
€1,469.71
Tax: €107.29
Household net
€4,120.61
Advantage: main earner gets more net monthly. Caution: lower earner gets significantly less net – and a tax repayment may be due at year-end.
Tax class 4/4
Partner A (SK 4) (Main earner)
€2,364.79
Tax: €394.96
Partner B (SK 4)
€1,495.28
Tax: €81.72
Household net
€3,860.07
-€260.54 vs. recommended
Standard split. Both pay similar amounts of tax monthly.
Tax class 4/4 with Faktor
Faktor: 0.967
Partner A (SK 4) (Main earner)
€2,377.82
Tax: €381.93
Partner B (SK 4)
€1,497.98
Tax: €79.02
Household net
€3,875.80
-€244.81 vs. recommended
Most precise option: monthly tax withholding closely matches actual annual tax liability. No year-end repayment expected.
Frequently Asked Questions
- When is tax class 3/5 better than 4/4?
- Tax class 3/5 is beneficial when one partner earns significantly more than the other (rule of thumb: at least 60/40 of combined income). The main earner in class 3 has more net pay each month. Note: both together pay the same annual tax — a year-end repayment may be due.
- What is the Faktor method and who benefits from it?
- The Faktor method (tax class 4 with factor) calculates an individual factor for each partner so that monthly deductions match the actual annual tax liability. It prevents year-end repayments and is especially fair for couples with different incomes.
- How do I apply for the Faktor method?
- The Faktor method is applied for at the local tax office (Finanzamt) and stored in ELStAM (electronic wage tax deduction features). The factor ranges from 0.001 to 0.999 and is recalculated annually.
- Does the annual tax change with different tax classes?
- No. The annual tax for a married couple is the same regardless of the tax class combination — it is based on combined income using the Splitting method. The tax class only affects how the monthly advance payment is split between partners.