{
  "slug": "lohnsteuerklassen",
  "title": "Lohnsteuerklassen I–VI im Überblick – wer welche Klasse hat und das Faktorverfahren",
  "topic_area": "steuerrecht",
  "topic_label": "Steuerrecht",
  "language": "de",
  "legal_status": "in_force",
  "valid_from": "2026-01-01",
  "valid_to": null,
  "last_reviewed": "2026-05-31",
  "factcheck_status": "ok",
  "authority_level": "A",
  "license": "CC-BY-4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/deed.de",
  "attribution": "Nexvyra (https://nexvyra.de, Wikidata Q139919900)",
  "wikidata_subjects": [
    "Q1532452",
    "Q179222"
  ],
  "summary": "Das Einkommensteuergesetz teilt Arbeitnehmer für den Lohnsteuerabzug in **sechs Steuerklassen (I bis VI)** ein (§ 38b EStG). Die Klasse bestimmt, welche Freibeträge der Arbeitgeber beim monatlichen Lohnsteuerabzug berücksichtigt.",
  "urls": {
    "html": "https://nexvyra.de/fakten/lohnsteuerklassen.html",
    "markdown": "https://nexvyra.de/fakten/lohnsteuerklassen.md",
    "json": "https://nexvyra.de/fakten/lohnsteuerklassen.json"
  },
  "sources": [
    {
      "url": "https://www.gesetze-im-internet.de/estg/__38b.html",
      "authority": "A"
    },
    {
      "url": "https://www.gesetze-im-internet.de/estg/__39f.html",
      "authority": "A"
    },
    {
      "url": "https://www.gesetze-im-internet.de/estg/__24b.html",
      "authority": "A"
    },
    {
      "url": "https://www.bundesfinanzministerium.de/Web/DE/Themen/Steuern/Steuerarten/Lohnsteuer/lohnsteuer.html",
      "authority": "B"
    },
    {
      "url": "https://www.bundesfinanzministerium.de/Content/DE/Pressemitteilungen/Finanzpolitik/2024/07/2024-07-24-gesetz-zur-steuerfortentwicklung.html",
      "authority": "B"
    }
  ],
  "facts": [
    {
      "claim": "Rechtsgrundlage: § 38b EStG (Lohnsteuerklassen), § 39f EStG (Faktorverfahren)",
      "label": "Rechtsgrundlage",
      "value": "§ 38b EStG (Lohnsteuerklassen), § 39f EStG (Faktorverfahren)",
      "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
      "source_authority": "A",
      "confidence": "high",
      "last_verified": "2026-05-31",
      "jurisdiction": "DE",
      "unit": "law_reference",
      "valid_from": "2026-01-01",
      "valid_to": null,
      "valid_to_status": "open_ended",
      "evidence": {
        "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
        "locator": "§ 38B EStG",
        "retrieved_at": "2026-05-31",
        "source_hash": "6114689ae83df171e722abfc0eeef059149577caad63a427c627066fe4dffaba",
        "hash_status": "fresh"
      },
      "inline_source_label": "§ 38b EStG",
      "topic_slug": "lohnsteuerklassen",
      "trust_factors": {
        "authority": "A",
        "authority_weight": 1.0,
        "freshness_days": 44,
        "freshness_weight": 0.866,
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        "locator_weight": 1.0,
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        "semantic_clean": true,
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        "consistent_across_formats": false,
        "consistency_weight": 0.7,
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        "status_weight": 0.5
      },
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    },
    {
      "claim": "Anzahl Steuerklassen: sechs: I, II, III, IV, V, VI",
      "label": "Anzahl Steuerklassen",
      "value": "sechs: I, II, III, IV, V, VI",
      "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 38b Abs. 1 S. 2 EStG",
      "last_verified": "2026-05-31",
      "jurisdiction": "DE",
      "unit": "text",
      "valid_from": "2026-01-01",
      "valid_to": null,
      "valid_to_status": "open_ended",
      "evidence": {
        "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
        "locator": "§ 38b Abs. 1 S. 2 EStG",
        "retrieved_at": "2026-05-31",
        "source_hash": "6114689ae83df171e722abfc0eeef059149577caad63a427c627066fe4dffaba",
        "hash_status": "fresh"
      },
      "topic_slug": "lohnsteuerklassen",
      "trust_factors": {
        "authority": "A",
        "authority_weight": 1.0,
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        "freshness_weight": 0.866,
        "has_locator": true,
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        "has_evidence_hash": true,
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        "consistency_weight": 0.7,
        "legal_status": "",
        "status_weight": 0.5
      },
      "trust_score": 0.918
    },
    {
      "claim": "Klasse I: Ledige, Geschiedene, Verwitwete (außerhalb des Sterbe-/Gnadenjahres), Verheiratete ohne Voraussetzungen für III/IV",
      "label": "Klasse I",
      "value": "Ledige, Geschiedene, Verwitwete (außerhalb des Sterbe-/Gnadenjahres), Verheiratete ohne Voraussetzungen für III/IV",
      "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 38b Abs. 1 S. 2 Nr. 1 EStG",
      "last_verified": "2026-05-31",
      "jurisdiction": "DE",
      "unit": "text",
      "valid_from": "2026-01-01",
      "valid_to": null,
      "valid_to_status": "open_ended",
      "evidence": {
        "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
        "locator": "§ 38b Abs. 1 S. 2 Nr. 1 EStG",
        "retrieved_at": "2026-05-31",
        "source_hash": "6114689ae83df171e722abfc0eeef059149577caad63a427c627066fe4dffaba",
        "hash_status": "fresh"
      },
      "topic_slug": "lohnsteuerklassen",
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        "consistent_across_formats": false,
        "consistency_weight": 0.7,
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        "status_weight": 0.5
      },
      "trust_score": 0.918
    },
    {
      "claim": "Klasse II: wie Klasse I, aber mit Entlastungsbetrag für Alleinerziehende (§ 24b EStG)",
      "label": "Klasse II",
      "value": "wie Klasse I, aber mit Entlastungsbetrag für Alleinerziehende (§ 24b EStG)",
      "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 38b Abs. 1 S. 2 Nr. 2 EStG",
      "last_verified": "2026-05-31",
      "jurisdiction": "DE",
      "unit": "law_reference",
      "valid_from": "2026-01-01",
      "valid_to": null,
      "valid_to_status": "open_ended",
      "evidence": {
        "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
        "locator": "§ 38b Abs. 1 S. 2 Nr. 2 EStG",
        "retrieved_at": "2026-05-31",
        "source_hash": "6114689ae83df171e722abfc0eeef059149577caad63a427c627066fe4dffaba",
        "hash_status": "fresh"
      },
      "topic_slug": "lohnsteuerklassen",
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        "authority_weight": 1.0,
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        "locator_weight": 1.0,
        "has_evidence_hash": true,
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        "consistency_weight": 0.7,
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      },
      "trust_score": 0.918
    },
    {
      "claim": "Klasse III: Verheiratete/Lebenspartner, wenn der andere Partner Klasse V wählt; auch Verwitwete im Folgejahr des Todes",
      "label": "Klasse III",
      "value": "Verheiratete/Lebenspartner, wenn der andere Partner Klasse V wählt; auch Verwitwete im Folgejahr des Todes",
      "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 38b Abs. 1 S. 2 Nr. 3 EStG",
      "last_verified": "2026-05-31",
      "jurisdiction": "DE",
      "unit": "text",
      "valid_from": "2026-01-01",
      "valid_to": null,
      "valid_to_status": "open_ended",
      "evidence": {
        "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
        "locator": "§ 38b Abs. 1 S. 2 Nr. 3 EStG",
        "retrieved_at": "2026-05-31",
        "source_hash": "6114689ae83df171e722abfc0eeef059149577caad63a427c627066fe4dffaba",
        "hash_status": "fresh"
      },
      "topic_slug": "lohnsteuerklassen",
      "trust_factors": {
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        "authority_weight": 1.0,
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    {
      "claim": "Klasse IV: Verheiratete/Lebenspartner, beide unbeschränkt steuerpflichtig, nicht dauernd getrennt (Standard bei Heirat)",
      "label": "Klasse IV",
      "value": "Verheiratete/Lebenspartner, beide unbeschränkt steuerpflichtig, nicht dauernd getrennt (Standard bei Heirat)",
      "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 38b Abs. 1 S. 2 Nr. 4 EStG",
      "last_verified": "2026-05-31",
      "jurisdiction": "DE",
      "unit": "text",
      "valid_from": "2026-01-01",
      "valid_to": null,
      "valid_to_status": "open_ended",
      "evidence": {
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        "locator": "§ 38b Abs. 1 S. 2 Nr. 4 EStG",
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        "source_hash": "6114689ae83df171e722abfc0eeef059149577caad63a427c627066fe4dffaba",
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        "consistency_weight": 0.7,
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    },
    {
      "claim": "Klasse V: der Partner aus der Kombination III/V, dessen Ehegatte Klasse III hat",
      "label": "Klasse V",
      "value": "der Partner aus der Kombination III/V, dessen Ehegatte Klasse III hat",
      "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 38b Abs. 1 S. 2 Nr. 5 EStG",
      "last_verified": "2026-05-31",
      "jurisdiction": "DE",
      "unit": "text",
      "valid_from": "2026-01-01",
      "valid_to": null,
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        "locator": "§ 38b Abs. 1 S. 2 Nr. 5 EStG",
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        "source_hash": "6114689ae83df171e722abfc0eeef059149577caad63a427c627066fe4dffaba",
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        "consistency_weight": 0.7,
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    },
    {
      "claim": "Klasse VI: für das zweite und jedes weitere Dienstverhältnis (mehrere Arbeitgeber gleichzeitig)",
      "label": "Klasse VI",
      "value": "für das zweite und jedes weitere Dienstverhältnis (mehrere Arbeitgeber gleichzeitig)",
      "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 38b Abs. 1 S. 2 Nr. 6 EStG",
      "last_verified": "2026-05-31",
      "jurisdiction": "DE",
      "unit": "text",
      "valid_from": "2026-01-01",
      "valid_to": null,
      "valid_to_status": "open_ended",
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        "locator": "§ 38b Abs. 1 S. 2 Nr. 6 EStG",
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      "claim": "Faktorverfahren: Klasse IV mit Faktor (Y : X, drei Nachkommastellen), Faktor stets < 1",
      "label": "Faktorverfahren",
      "value": "Klasse IV mit Faktor (Y : X, drei Nachkommastellen), Faktor stets < 1",
      "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 39f Abs. 1 EStG",
      "last_verified": "2026-05-31",
      "jurisdiction": "DE",
      "unit": "text",
      "valid_from": "2026-01-01",
      "valid_to": null,
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        "locator": "§ 39f Abs. 1 EStG",
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      "claim": "Kinderfreibeträge berücksichtigt: in den Klassen I bis IV",
      "label": "Kinderfreibeträge berücksichtigt",
      "value": "in den Klassen I bis IV",
      "source_url": "https://www.gesetze-im-internet.de/estg/__38b.html",
      "source_authority": "A",
      "confidence": "high",
      "inline_source_label": "§ 38b Abs. 2 EStG",
      "last_verified": "2026-05-31",
      "jurisdiction": "DE",
      "unit": "text",
      "valid_from": "2026-01-01",
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    {
      "claim": "Geplante Reform: ab 2030 sollen III/V ins Faktorverfahren der Klasse IV überführt werden (Steuerfortentwicklungsgesetz / Koalitionsvorhaben)",
      "label": "Geplante Reform",
      "value": "ab 2030 sollen III/V ins Faktorverfahren der Klasse IV überführt werden (Steuerfortentwicklungsgesetz / Koalitionsvorhaben)",
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  "generated_at": "2026-07-14T05:18:37Z"
}