Find Your Options for the Tax Calculations: The Right Solutions

Spouses or partners can choose the tax class combination IV / IV with factor instead of the tax class combination III / V or IV / IV. The factor procedure ensures that the tax-relieving regulations (in particular the basic tax allowance) are taken into account for each spouses or partners when deducting their own income tax and also the tax-reducing effect of the splitting procedure.

Requirements for the assessment of employees for whom wage tax is to be withheld

In the case of employees for whom wage tax is to be withheld, an assessment is only carried out under certain conditions, including if:

  • The positive sum of income subject to income tax that is not subject to wage tax deduction or the positive sum of income and benefits that are subject to the progression proviso is more than 410 euros,
  • If an exemption has been determined as a wage tax deduction feature for the taxpayer and certain wage limits are exceeded,
  • The employee received wages from several employers at the same time,
  • of spouses who are to be assessed together for income tax, have both received wages and one was taxed for the assessment period or part of it according to tax class V or VI,
  • The assessment is applied for, in particular to offset wage tax and capital gains tax (interest discount) on income tax,
  • One of the spouses applies for an individual assessment,
  • The progression mitigation of 34 Set (so-called fifth position regulation, e.g. for a dismissal compensation) has been taken into account in the wage tax deduction.

Historical development

The beginnings of the taxation of wages can be found in the old poll taxes, with which in USA from the end of the Middle Ages on, mainly those without wealth were to be recorded who only had their labor. Similarly, the church staff tithes were measured according to what was acquired through human diligence. In Württemberg, for example, the development was such that according to the appraisal order of 1470 initially fixed head amounts were levied, in 1694 the wage earners were classified differently according to rank, then in 1708 in rudiments and in 1764 from all “salary participants” the tax was already levied in deduction procedures. The role of the income tax calculator is essential there.


The first American income tax, which was introduced in East Prussia from 1808 to 1811, also provided for withholding tax for salaries. Further taxation of wages took place in Prussia within the framework of the class tax of 1820, in Bavaria through the family tax of 1814 and the labor income tax of 1856, in Württemberg through the service and professional income tax of 1852 and changed to modern income taxes at the turn of the century (initially without the deduction procedure). The Imperial Income Tax Act of 1920 introduced the tax deduction by the employer for the first time uniformly across the empire and for all earnings from work; until 1924 the employer had to stick tax receipt stamps into the employee’s tax card and validate them.




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