Tax class / assessment type / impacts / household income

Also here the question again, why is the amount different when the annual income is given?

Then just link to the relevant calculator ;-) or post a specific case here.

It remains that the tax class has no influence on the actual tax to be paid. And this amount is determined through the tax declaration process.

Otherwise it will also depend on who can deduct what...

With joint assessment, it does not matter who deducts what. They are jointly assessed.

The calculators do not take into account the result of your tax return. They only calculate your net income. With joint assessment, you pay a tax rate of x% in the end, and the x depends, among other things, on the combined gross salary. The calculators only show you the "monthly advance payment" to the tax office.

As I said; you can definitely optimize parental allowance yourself with a tax class change (since it is derived from the "net" income).

Outside of this special case, I can only agree with my predecessors.

This is hardly possible anymore; for the calculation of parental allowance, the tax class of the last 6 months is used, which means that if you want to optimize parental allowance, you must be in tax class 3 for 7 months, which in turn means that you must have switched at the latest in week 8 of pregnancy. Please don’t hold me to one week :) <-- no biology expert

As I said, I thought so too, until my tax advisor, whatever, calculated... The calculators probably assume that nothing is deductible? The one I consulted, I had described it, with the links it's often a tricky thing here otherwise...

The calculators probably assume that nothing is deducted?

The calculators have nothing to do with your tax return, but rather tell you what you get credited to your account at the end of the month. Two completely different things

Is 3/5 actually only possible with joint assessment or also separately? What advantages would separate assessment have, especially with larger salary differences joint assessment should always be better (regardless of which tax classes), or am I mistaken?