One should not overestimate the effect.
With tax class 1 and nothing else, the gross-net calculator from the internet states that with the lower variant you clearly save 200€ in total over all the years. At least in this example.
These optimizations become really interesting when in one year there is practically no income, then the situation with the allowances looks significantly different.
Morning,
that's exactly right. (the numbers are not real examples, they are only meant to roughly illustrate the ratio)
Year 1 = ~ 300 K (family) total income,
Year 2 = ~ 30 K (family) total income,
Year 3 = ~ 30 K (family) total income,
Year 4 = ~ 30 K (family) total income,
Then it should look different.
Olli