Tax class / assessment type / impacts / household income

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In most cases, joint assessment is more beneficial tax-wise. Especially when both spouses earn quite different amounts. Because with joint assessment, the tax office adds the partners' annual incomes, then halves the amount and calculates income tax based on this – which usually results in a lower overall tax rate due to the progressive tax rates.

But there are actually cases where individual assessment would be better. Google "Dann lohnt sich die Einzelveranlagung Finanztip"

That is hardly possible anymore; for calculating parental allowance, the tax class of the last 6 months is used, meaning if you want to optimize parental allowance, you must have been in tax class 3 for 7 months, which in turn means you must have switched by week 8 of the pregnancy at the latest.
Please don’t hold me to exactly one week :) <-- not a biology expert

That’s why I said:

But you basically have to plan and start that a few months before wanting children.

It’s possible, but it can also go wrong. Biology is even more unruly than tax law.

Separate assessment has not existed for a few years anymore; instead, there is only the choice between joint or individual assessment.

Separate assessment/individual assessment can make sense in certain circumstances, for example if one person has rather high extraordinary expenses that would not be considered in a joint assessment, or if the couple no longer lives together but is still married, or if one of the two is in private insolvency and the insolvency administrator would otherwise receive the refund of both spouses.

That is hardly possible anymore, for the calculation of parental allowance the tax class of the last 6 months is used, i.e. if you want to optimize the parental allowance you have to be in tax class 3 for 7 months, which in turn means that you have to have switched at the latest in week 8 of the pregnancy. Please don't hold me to exactly 1 week :) <-- not a biology ace

It is even the tax class of the last 12 months that is relevant. With sufficient potency and fertility, all no problem, right? ;)

The tax declaration class of the last 12 months is even relevant. With sufficient potency and fertility, no problem at all, right? ;)

If nothing has changed again in the last 3 years, then the tax declaration class that has been used more in the last 12 months is relevant. Therefore, one must switch at the latest 7 months before the delivery.

The tax declaration class of the last 12 months is even relevant. With sufficient potency and fertility, no problem at all, right? ;)

That is not correct.

To calculate parental allowance, flat rates for taxes and social contributions are deducted from the average gross income of the last twelve months before the birth. The annual employee lump sum of 1,000 euros is set as advertising costs. What remains is the net income that serves as the basis for calculating the parental allowance. This amount is not identical to the net salary stated on the pay slips. Only the earned income taxed in Germany counts as income.

And for this determination, the tax declaration class is used as just posted.

So, money relevant for 12 months, tax declaration class 7 months *before* maternity leave

Already cute... such stubborn ignorance :)

My wife is tax class 3 and I am tax class >>>NICHT VORHANDEN<<< because I pay income tax instead of wage tax. Well then.. how does that work? Now the universe is imploding...