change tax class
December 26, 2012 | 45,00 EUR | answered by Michael Herrmann
Hello,
we are expecting a child on June 16, 2013 and my wife will take parental leave for 1.5 years.
Currently, both my wife and I are in tax class IV.
Monthly gross salary of the wife: €2630.00 (from non-self-employed work; employee)
Monthly gross salary of the husband: €2581.76 (soldier, only statutory deductions are income tax and solidarity surcharge)
According to the new parental allowance regulations starting from January 1, 2013, we should have changed tax classes at least 7 months before the birth in order to receive a higher monthly net income (parental allowance) later on. Unfortunately, we cannot meet this deadline as I found out about it too late.
We are now wondering if and when we should change tax classes in order to receive the highest possible monthly parental allowance.
Thank you for your response!
Dear inquirer,
first of all, thank you for your inquiry, which I would like to answer based on the information provided and in the context of your situation in an initial consultation. The response is given according to the description of the facts. Missing or incorrect information about the actual circumstances can affect the legal outcome.
You actually provide the answer yourself. Parental allowance is now calculated from 2013 onwards with flat-rate social security deductions on the gross salary and tax deductions based on the tax class that predominated in the last 12 months before the start of the parental allowance payment.
The parental allowance is only set once and then paid out according to this calculation. The income in the last 12 months before the start of the parental allowance payment is crucial. Changes after the calculation period are not taken into account. A change in tax class cannot influence the parental allowance anymore if the tax class has not applied for more than half of the calculation period.
I regret not being able to provide a more favorable answer and still hope that these details give you a sufficient overview of the situation within the scope of your situation and this initial consultation.
Yours sincerely,
Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax consultant
