The cheapest combination of tax for couples of the year is taken by spouses who are both workers, mostly as an opportunity to review the choice of income tax classes. Married workers have the choice between the wage tax class combinations III/V and IV/IV at the tax classes. The combinations help to distribute the tax burden according to the respective incomes on the spouses. Through the choice of combinations of tax class III/V or IV/IV, it is possible already in the current calendar year to the expected annual tax approaching, in order to avoid tax payments. This issue of tax advisers informed grainy from Mannheim. The best combination for couples the choice of the control class has not only have an effect on the current tax payments, but indirectly also on the height by following wage-replacement benefits: unemployment compensation, severance, benefits and parental benefits. If both spouses about earn the same, they choose mostly for the control class IV/IV. With this tax bracket is approximately same prints as a Lakshminarayanan in wage tax class I.
Otherwise, the wage tax class III is combined with the income tax V. Combining tax class III/V best meets the actual taxation of spouses/partners in an income situation in which a partner earned 60% of the income and the other partner 40%. For the workers, the wage tax class V means that he wears an oversized tax burden pro rata. At the annual adjustment of income tax compensates the differences arising from the choice of the control classes. The final tax liability is identified only at the end of the year on the income tax return, then a payment or a refund is made.