Taxation: Married Couple and working both

Its difficult to choose suitable Tax categories, If married couple both are working. So below are some points/hints to take consideration into.

Both have to have their own tax card and could choose between two possibilities: one could work with a tax card of category 3, then the other one has to choose category 5 or both are working with a tax card of category 4.


Category 3 is based on the married couple tariff (‘Splittingtarif’) whereby category 5 takes into account the progressive tariff and that this income is an additional one to the one of category 3.

Category 4 is the same as category 1 (only children are different regarded). In both cases is the couple obliged to make a tax declaration after the year-end. Depending on the wage amounts this could lead to a tax refund or (unfortunately) to a payment of tax arrears. For best combination check with the program by entering the expected wages and the different categories.

Since 2010: if both of a couple get wage and their total income tax based on tax category IV is higher then they have to pay as couple (Splittingtarif) the tax authorities will calculate on the first year’s income a factor (smaller then 1) which takes the difference ground/splitting tariff in condsideration and which they allow then to use in the following years to multiply the resulting (monthly) taxes to get a total tax conform to the (lower) ‘Splittingtarif’ (employer’s duty).

Because the calculator shows on each calculation the lump sum deducted wage (which is then income taxed), to find out the total tax which has to be paid from a couple both having a tax card with category IV, add both lump sum deducted wages and enter this sum in the income tax calculator. The income tax for couples is the tax which has to be finally paid for the total wage both together got.

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