Steuerklassenwechsel · Elterngeld
Changing tax class for Elterngeld: what's the deadline?
The rule of thumb “seven months before” only holds if nothing but maternity leave gets in the way. With a pregnancy-related illness, for a baby due in May 2028 the request to the tax office (Finanzamt) may be due as early as 30 June 2027. For many couples, a switch changes nothing at all. Find out which applies to you in about two minutes.
Deadline already passed? You can still plan how to split the months.
Free, no account. Your salary data is processed exclusively on your device and never leaves it. The only paid item is the plan dossier, your plan as a PDF (€14.90), if you want it later.
Birth in May 2028: which months count
For a birth in May 2028, March and April 2028 do not count because of maternity pay, and January and February 2028 do not count because of a pregnancy-related illness. The calculation uses January to December 2027. Switching by 30 June 2027 gives the new class from July, in the last 6 of 12 months: enough. Switching by 24 August 2027, as the rule of thumb says, gives it only from September, in 4 of 12 months: too late.
What you see at the end
Common result
Switching tax class would not change your Elterngeld. You do not need to do anything.
Example
Apply for the change by 31 August 2027.
In your case, that is a difference of about €1,710 in Elterngeld. 199 days left.
In the meantime: from September 2027 until the birth (9 months), Marc takes home about €530 less a month and Anna about €260 more. That is €270 a month less between you, until the joint tax return that classes III and V make compulsory.
Expected birth: May 2028. Calculated from income between March 2027 and February 2028, because the months with maternity pay don't count.
- Add to calendar
- Send to my partner
- See the full calculation
Is it worth it for us?
- Often not. If your salaries are similar, or the parent taking most months already has the better class, switching brings little or nothing.
- If it helps, it's through your net pay before the birth. Your tax for the year stays the same. But Elterngeld is calculated from the net pay of those months.
- One of you has less in the meantime. Whoever moves to class V takes home less each month until the tax return evens it out. Plan for that.
Why the rule of thumb isn't enough
What counts is the tax class on the last payslip that counts for Elterngeld — unless another class applied in more months than any other class. At a tie at the top, the last payslip's class counts. With two classes, six of twelve months are enough if they are the last six. A change takes effect from the month after you apply. To count in the current year, the application must be made by 30 November; one made in December only takes effect from January (§ 39(6) sentences 5 and 6 EStG).
Months with maternity pay, a pregnancy-related illness, Elterngeld for an older child, or military or civilian service don't count. So the twelve months move further back, and the deadline moves with them:
| Birth in May 2028 | Apply to the tax office by |
|---|---|
| Maternity leave only: March and April 2028 don't count | 31 August 2027 |
| Plus a pregnancy-related illness in January and February 2028 | 30 June 2027 |
| Rule of thumb: seven months before maternity leave | 24 August 2027 — two months too late in the second case |
For births from 1 November 2027, an Elterngeld reform is in draft; the example here would fall under it. Whether that also changes the assessment period, and with it the deadline, is not yet settled. It is not law yet; this page uses the law in force today.
Common questions
We're not pregnant yet. Is it too early?
No. Right now the question is still fully open. Everything else about Elterngeld can be decided later; this can't.
The deadline has passed. Can we still do anything?
Not about the tax class. But how you split the months is still open, and it often matters more. The calculator does both.
Can we change tax class more than once a year?
Yes. You apply at the tax office (Finanzamt), and the change takes effect from the following month.