The current German tax system includes several tax classes. Even the first class raises numerous questions. This article addresses the most frequently asked questions concerning this tax class. How is the tax refund for tax class I determined in Germany? Who is obliged to submit a tax return? Is it worthwhile to file a tax return in the first tax class? Further details are provided in the remainder of this article.
Tax Class I in Germany – What is it?
Whether a tax return must be submitted in tax class I is explained below. First, it is necessary to clarify what this tax class is and for whom it is intended.
The current system comprises six tax classes. Assignment to a particular tax class is primarily determined by family status, although a certain degree of choice is available to employees. For example, married couples may choose between tax class IV and the combination III/V.
For whom is tax class I intended in Germany? This class primarily applies to individuals who are single. Tax class I includes the following groups:
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- Single individuals,
- Individuals not residing with children at the same address,
- Divorced persons,
- Spouses who live permanently separated (in separation),
- Marriages where one spouse lives in a country outside the European Union,
- Widows and widowers (from the second year after the spouse’s death).
Is there an obligation to file a German tax return in tax class I?
“Is it necessary to file a tax return for tax class I in Germany?” – this is one of the most frequently asked questions. The answer is: it depends. Further information is available in the article Who has to file a tax return in Germany?
The applicable deadlines for submitting the tax return must be observed. The regular deadline for self-filers is July 31. However, if tax advisor assistance is used, the deadline is extended until the end of February of the following year and may be further postponed in special cases. Compliance with the deadlines is advisable, as late filing may result in financial sanctions or interest claims by the tax authority.
It is often assumed that no tax return needs to be filed in tax class I because wage tax has already been withheld from earnings. However, this assumption is not always correct – the obligation to submit a return depends on the individual situation. Even in the absence of an obligation, it may be advisable to file a tax return, particularly if travel expenses, tax allowances, or only partial employment during the year are applicable. In case of doubt, a potential refund should be reviewed.
Tax Refund in Tax Class I – German Tax Allowances
Certain lump sums and allowances are provided for in tax class I, which reduce the taxable income reported to the tax office. Example: If the sum of the granted allowances is €13,578 and the annual income amounts to €30,000, tax is calculated on the difference, i.e. €16,422. The following table shows the current allowances and tax-free amounts (as of 2026).
| Allowance | Amount of Allowance |
| Basic exemption | €12,328 |
| Employee lump sum | €1,230 |
| Special expenses lump sum | €36 |
| Pension lump sum | depending on gross income |
| Child allowance | €9,756 |
Is a change from tax class I possible?
A change from tax class I to another tax class is possible in Germany, but only in certain justified life situations. In practice, this means that the system of tax classes in Germany provides for automatic or requested changes, e.g. upon marriage (transfer to IV/IV or III/V), divorce or permanent separation (return to tax class I), as well as upon the birth of a child – particularly for single parents who can benefit from tax class II.
In certain cases, the change is voluntary, for example when spouses have significant income differences and wish to choose a more advantageous tax model. However, it should be noted that single individuals without children generally remain in tax class I.
The procedure for changing tax class is not complicated, but certain formalities are required. A corresponding application must be submitted – generally the “Application for Tax Class Change” form or the ELStAM form (“10 – Application for ELStAM”), available in the ELSTER system. Basic documents such as an official identification document, the tax identification number (IdNr), as well as, depending on the case, a marriage certificate or a child’s birth certificate must be attached. The documents are to be submitted to the competent tax office, either electronically or in paper form. The change takes effect from the first day of the month following the application date; if it is to apply to the new tax year, the application must be submitted no later than November 30.
Average Tax Refund from Germany for Tax Class I – Use of Calculator
The tax refund in tax class I depends on the individual tax situation, particularly on the amount of income earned. Accordingly, a general statement on the average refund amount is not possible.
This amount, however, can be determined using a special tax calculator. Such a tool is available in thetax software application Taxando. The program takes into account the individual situation, tax year, applicable lump sums, and the tax class. As a result, the expected refund from Germany can be estimated prior to submission of the tax return.
FAQ
Who falls under tax class I in Germany?
Tax class I primarily applies to single individuals, divorced persons, those permanently separated, as well as widows and widowers from the second year following the death of their spouse. Persons whose spouse resides outside the European Union are also included.
Is a tax return required in tax class I in Germany?
Classification in tax class I does not automatically entail an obligation to file a tax return. In the case of only one employment relationship and correct payroll tax deduction, submission of a return is often voluntary.
When is there an obligation for individuals in tax class I to submit a tax return?
An obligation may arise, among other things, in the case of additional income, wage replacement benefits, multiple employers, significant allowances in ELStAM, or upon request by the tax office. In such instances, a return must also be submitted if neither a marriage nor children are present.
Is submitting a tax return advisable in Germany under tax class I?
In many cases, voluntary submission of the tax return is advisable, as a portion of the withheld tax may be refunded. A refund may result, for example, from travel expenses, accommodation, insurance, work-related equipment, double household management, or other professional expenses.
What is the deadline for submitting a tax return in Germany under tax class I?
For individuals obliged to submit and filing independently, the standard deadline is July 31 of the following year. When a tax advisor is engaged, the deadline is generally extended until the end of February of the subsequent year.
Can tax class I be changed to another tax class?
A change is only possible if the personal situation changes, for example through marriage, the birth of a child, divorce, or separation. Single individuals without children generally remain in tax class I.
Should a single parent be classified in tax class I or II?
Single parents fulfilling the requirements for sole custody are entitled to tax class II. This is generally more advantageous than tax class I, as an additional relief amount for single parents is taken into account.
Which allowances apply in tax class I in 2026?
In tax class I, the basic allowance, employee lump sum allowance, special expenses, and certain income-related expenses can be claimed. The Federal Ministry of Finance states a basic allowance of 12,348 euros and a child allowance of 9,756 euros for 2026.
Does tax class I mean a lower tax refund from Germany?
Not necessarily, as the amount of the refund depends on income, advance payments received, and claimed expenses. Even with tax class I, a high refund is possible, for example in the case of substantial income-related expenses or excessive tax deductions during the year.
How is the tax refund calculated in tax class I?
The calculation is simplest via a tax calculator by entering income, tax class, assessment year, and deductible expenses. The tax class alone is not sufficient, as the overall result is determined by the entire tax situation.
Maciej Szewczyk
He gained experience as a consultant on IT projects for many international companies. In 2017, he founded the startup taxando GmbH, where he developed the innovative tax app Taxando, which simplifies the filing of annual tax returns.
Maciej Szewczyk combines technological expertise with in-depth knowledge of tax regulations, making him an expert in his field. In his private life, he is a happy husband and father and lives with his family in Berlin.
