The federal government is working on a tax reform that will abolish tax classes 3 and 5. This can have greater implications for married couples.
The higher earner in the marriage would in the future receive less net of the gross, while the partner with a lower salary would then receive more. Spouses who both earn equally well and fall into tax class 4 are not affected by the change. But even if the family has more money overall, it creates a power imbalance. And it is more difficult for women to go back to work after the birth of a child, for example, because they contribute less to the family net. That's why the traffic light government wants to make adjustments here - and increase work incentives, especially for women. The wage tax assistance association United Wage Tax Assistance e. V. (VLH) writes that these tax classes are only worthwhile for the couple at first glance. The VLH gives an example: “Millions of married couples would therefore have less household budget available each month as a result of the tax reform.