ATZ and change of tax class
Dear Sir or Madam,
On August 1, 2009, I switched from regular part-time to partial retirement (block model, duration: 6 years), while my wife continues to work in regular part-time. We are both employed in the public sector (teachers in Saxony).
Our incomes are roughly equal, but I have to pay for private health insurance, whereas my wife is covered by statutory health insurance.
Currently, we both have tax class IV.
When I transition into the retirement phase of the partial retirement on August 1, 2012, my wife intends to resign.
Therefore, should we:
(a) apply to the tax office by November 30, 2010, or (b) apply later for a switch to tax class III for me and tax class V for my wife (or the exact opposite)?
Am I correct in assuming that this would result in higher partial retirement supplement payments for me, while any excess tax paid by my wife would be refunded during the annual tax return?
Or is it not allowed to change tax classes in our situation anymore?
