💶 Taxes

Steuerklassen 1 to 6 Explained: Germany's Tax Classes for Moroccan Newcomers

2025-08-30

Learn how Germany's six Steuerklassen work, which class applies to you, and how to choose the best combination as a couple or parent.

Moving to Germany means navigating a new tax system — and one of the first things that will appear on your payslip is a number between 1 and 6. That number is your Steuerklasse (tax class), and it directly determines how much income tax gets deducted from your salary every single month. Getting this right can mean the difference of several hundred euros per month in take-home pay. This guide breaks down all six Steuerklassen 1 to 6 explained in plain language, so you know exactly where you stand from day one.

What Is a Steuerklasse and Why Does It Matter?

A Steuerklasse is Germany's way of pre-categorising employees for payroll tax purposes. Your employer uses your tax class to calculate how much Lohnsteuer (wage tax) to withhold from your gross salary each month. It does not change how much total tax you ultimately owe — that gets settled in your annual tax return (Steuererklärung) — but it does affect your monthly cash flow significantly.

When you register your address (Anmeldung) in Germany at the local Einwohnermeldeamt, the tax office (Finanzamt) is notified and assigns you a Steuerklasse automatically based on your civil status. Your tax identification number (Steuer-ID) is then linked to that class.

How Tax Classes Appear on Your Payslip

On a German payslip, you will see a line labelled "Steuerklasse" with a digit. You may also see entries for Kirchensteuer (church tax, if applicable) and Solidaritätszuschlag (solidarity surcharge). All of these are calculated based on your tax class.

Steuerklasse 1: The Default Class for Singles

Who it applies to: Single people, divorced individuals, widows or widowers (after the first year of widowhood), and anyone whose spouse lives permanently abroad.

If you arrive in Germany as a single Moroccan professional or Azubi (apprentice), you will almost certainly start in Steuerklasse 1. It offers a basic tax allowance called the Grundfreibetrag, which in 2024 is €11,604 per year. Income below that threshold is tax-free.

Example: If you earn €2,500 gross per month (€30,000/year) in Steuerklasse 1, you will typically pay around €370–€420 in income tax per month, depending on your church tax status and health insurance contributions.

Steuerklasse 1 is straightforward — no decisions to make, no paperwork to file at the start. It is the baseline against which all other classes are measured.

Steuerklasse 2: For Single Parents in Germany

Who it applies to: Single parents who live alone with at least one child and are entitled to the Kindergeld (child benefit) or the child tax allowance (Kinderfreibetrag).

Steuerklasse 2 provides an additional tax relief called the Entlastungsbetrag für Alleinerziehende — a single-parent allowance of €4,260 per year for the first child (2024), plus €240 for each additional child. This reduces your taxable income substantially compared to Steuerklasse 1.

How to Qualify and Apply for Steuerklasse 2

• You must not live with another adult in your household (a partner moving in would disqualify you).
• Your child must be registered at your address.
• You need to submit a formal application to your local Finanzamt — it is not assigned automatically.
• Bring your child's birth certificate (translated into German if necessary), your Anmeldebescheinigung, and your Steuer-ID.

Example: A single Moroccan mother earning €2,200 gross per month saves roughly €80–€120 per month in taxes compared to Steuerklasse 1, simply by switching to Steuerklasse 2.

Steuerklasse 3 and 5: The Couple Combination That Maximises Take-Home Pay

This is where things get interesting — and where many couples make costly mistakes.

Steuerklasse 3 is available to married couples or registered civil partners (eingetragene Lebenspartner) where one partner earns significantly more than the other. The higher-earning partner takes Class 3, which offers double the basic allowance and much lower tax deductions.

Steuerklasse 5 is the counterpart — it must be held by the lower-earning partner in a 3/5 combination. Class 5 has no basic allowance, which means higher monthly deductions from the lower salary.

When Does 3/5 Make Sense?

The 3/5 split works best when one partner earns at least 60% of the combined household income. A common real-life scenario:

• Partner A earns €4,000/month gross → takes Steuerklasse 3
• Partner B earns €1,500/month gross → takes Steuerklasse 5

In this setup, Partner A's monthly tax drops dramatically — potentially by €400–€600 compared to Steuerklasse 4. Partner B pays more tax monthly, but the household net income is higher overall.

Important warning: With a 3/5 combination, you are almost always required to file an annual Steuererklärung. You may owe additional tax at year-end because the monthly withholding often underestimates your true joint tax burden. Many couples are surprised by a bill of €1,000–€2,000 in April. Budget for it.

How to Apply for the 3/5 Combination

1. Both partners need to be registered in Germany (Anmeldung done).
2. You need a German marriage certificate — or your Moroccan marriage certificate legalised with an Apostille and officially translated.
3. Submit a Steuerklassenwechsel (tax class change request) via the ELSTER portal (elster.de) or in person at your Finanzamt.
4. Changes can be made once per year, with some exceptions (e.g., job loss, separation).

Steuerklasse 4: The Default for Married Couples

Who it applies to: Married couples or civil partners where both earn similar salaries.

When you first register as a married couple in Germany, both partners are usually placed in Steuerklasse 4 automatically. It treats each partner as if they were single (similar to Class 1), which is fair when incomes are roughly equal.

Steuerklasse 4 with Faktor (Factor Method)

Germany introduced a refinement called Steuerklasse 4 mit Faktor (4/4 with factor). A factor between 0 and 1 is calculated by the Finanzamt based on your actual expected joint income ratio. This gives you the tax advantage of the 3/5 split without the nasty year-end surprise — because the monthly withholding is more accurately calibrated.

When to choose 4/4 with Faktor:

• Both partners work and you want accurate monthly deductions.
• You want to avoid owing a large sum after your Steuererklärung.
• Your income ratio is moderate (e.g., one earns €3,500 and the other €2,000).

To apply, request the Faktorverfahren at your local Finanzamt or via ELSTER. You must reapply every two years.

Steuerklasse 6: The Second-Job Class

Who it applies to: Anyone working a second job (Zweitjob) simultaneously.

If you hold a primary job (first employer uses Classes 1–5) and take on a second job at the same time, your second employer automatically withholds tax at Steuerklasse 6 — the highest tax rate with no allowances whatsoever.

This is not a punishment. It is a withholding mechanism. Since you have already used your Grundfreibetrag at your main job, any additional income is taxed from the first euro.

Example: You earn €2,800/month from your main Ausbildung job (Steuerklasse 1) and take a weekend job earning €400/month. Your weekend employer deducts taxes at Class 6, which might take €100–€150 from that €400. You can partially recover this in your annual tax return if your total income does not push you into a higher bracket.

Tip: A Minijob (up to €538/month) is exempt from this — Minijob income is generally tax-free and handled separately under the 520-Euro-Job rules.

What People Get Wrong About Steuerklassen

This is where real money gets lost. Here are the most common mistakes:

• Staying in Class 1 when you qualify for Class 2: Many single parents simply do not know about the single-parent allowance. Apply as soon as your child is registered at your address.
• Assuming 3/5 always saves money: It maximises the higher earner's monthly pay but can create a tax debt at year-end. Always set money aside.
• Not updating your class after a life change: Getting married, separating, having a child, or starting a second job all trigger a right to change your class. Do not wait.
• Translating your Moroccan documents late: Your marriage certificate or birth certificate needs an official sworn translation (vereidigter Übersetzer) before the Finanzamt will accept it. This can take 2–4 weeks and cost €50–€150 per document. Plan ahead.
• Confusing Steuerklasse with tax bracket: Your Steuerklasse does not cap your tax rate. Germany uses a progressive tax rate (14%–45%). The class determines how your employer withholds tax, not your ultimate rate.
• Ignoring ELSTER: Germany's free official tax portal at elster.de lets you manage your tax class online. Many newcomers do not register, missing out on easy digital access to their Finanzamt.

Conclusion: Choose Your Steuerklasse Strategically

Germany's Steuerklassen system can feel bureaucratic, but once you understand the logic, it becomes a tool you can use to your advantage. Single? Class 1 is your starting point. Single parent? Apply immediately for Class 2. Married with unequal incomes? Weigh the 3/5 combination carefully against 4/4 with Faktor. Taking a second job? Budget for Class 6 withholding.

The most important step is not to leave your tax class on autopilot. Review it after every major life change — a move, a marriage, the birth of a child, a new job offer.

If you are still navigating your move from Morocco to Germany — from your Ausbildung application to your CV and cover letter — book a consultation with our German immigration specialist (€16) to plan your move. Our team can help you build a strong application profile at /cv-builder and craft a compelling Anschreiben at /anschreiben-generator.