German wage-tax classes and the factor procedure
The six tax classes of § 38b EStG, what each changes in the wage-tax calculation, why a side job runs in class VI and which characteristics the employer retrieves through ELStAM. The second module covers the spouses' choice between IV/IV, III/V and IV with a factor: the factor Y : X to three decimals without rounding, a change effective from the following month with an application by 30 November, and the mandatory assessment under § 46(2) no. 3a. Two modules, each with a fully worked case study.
Intermediate2 modules45 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- assign each of the six tax classes of § 38b EStG to a personal situation
- explain what the tax class actually changes in the calculation of annual wage tax
- understand why a second employment is payrolled in tax class VI
- know which data the employer retrieves through ELStAM and what it may use them for
- assess the consequences for the employee when no withholding characteristics are available
- distinguish the three class combinations for spouses and name their conditions
- compute the factor of § 39f EStG from Y and X and determine how long it applies
- apply for a change of tax class and determine the month from which it takes effect
- recognise when a choice of class leads to a mandatory assessment
- explain why the III and V combination so often ends in a back payment
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 123 minFree — no accountSix wage-tax classes, and how they reach the employerWhat you will be able to do
- assign each of the six tax classes of § 38b EStG to a personal situation
- explain what the tax class actually changes in the calculation of annual wage tax
- understand why a second employment is payrolled in tax class VI
- know which data the employer retrieves through ELStAM and what it may use them for
- assess the consequences for the employee when no withholding characteristics are available
- Module 222 minIncluded in the full courseIII/V, IV/IV or IV with a factor, and why the choice triggers a returnWhat you will be able to do
- distinguish the three class combinations for spouses and name their conditions
- compute the factor of § 39f EStG from Y and X and determine how long it applies
- apply for a change of tax class and determine the month from which it takes effect
- recognise when a choice of class leads to a mandatory assessment
- explain why the III and V combination so often ends in a back payment
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.