Generally, married couples who move to Germany from abroad are assigned tax classes 4/4. Often only one spouse is employed, so we recommend a tax class change to 3/5. As soon as the tax IDs are available and the marriage has been recognized by the the registration office, the application for a tax class change can be submitted. The change usually takes a few weeks, and at the end of the year the excess income tax paid can be claimed as part of the income tax return.