The factor is calculated as follows: expected income tax in the splitting procedure ("Y") divided by the sum of the wage tax for the employee spouses according to tax class IV ("X").Īs with the choice of tax class combination III/V, the employee-spouses are also required to file an income tax return with the tax office when choosing the factor procedure.Īpplications for a change of tax class or for the application of the factor method are to be addressed to the tax office in the district where the spouses have their place of residence at the time of the application. The tax office then calculates the factor with three decimal places without rounding and enters it in each case to tax class IV. In doing so, the anticipated 2013 wages from the first employment relationships must be indicated. The application can be submitted to the tax office informally or in conjunction with the formal application for registration of an allowance. The factor method provides that spouses can apply for taxation according to the share they contribute to the family income. Instead of the tax class combination III/V, employee spouses can also choose the tax class combination IV/IV with factor.
Applies to single and married persons with another employment, if no employment tax card has been issued by the tax office.Applies to married persons, if the other spouse is in tax class III (provided the spouses live together).As a result, the difference between the amount of income tax paid and the actual tax liability at the end of the year is lower. In the case of the tax category combination IV with factor, tax-exempt amounts are taken into account in the wage tax calculation from the outset.The tax category combination IV/IV is particularly worthwhile if both spouses earn approximately the same amount.Applies to married spouses who live together and both are subject to unlimited tax liability.
Applies to widowers in the first year after the deceased spouse's death.Applies to married persons whose spouse lives in an EU country.Applies to married persons whose spouse is either not employed or belongs to tax class V as an employee.Applies to single parents who can claim the relief for single parents.Applies to single, widowed, divorced, permanently separated couples and married couples with one spouse living abroad.
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