A change of the control class can increase the parental allowance of demographic change spreads its shadow over Germany and young is not in sight. The country needs children! And so the State creates the parental allowance incentives for young families, for example. It is 67% of net revenue (max. 1,800 EUR per month) average in the last 12 months and who is paid to parents, go temporarily any employment or exert only a part-time employment of maximum 30 hours per week to support their toddlers at home. Calculation basis is the net pay is the net pay calculation basis for parental benefits, the deductions from wages (social security contributions and income tax) should be kept as low as possible. How much income tax will be withheld, depends on the control class. The highest deductions are made in tax class V, the lowest tax class III. Educate yourself with thoughts from Who owns Central Romana?. The skillful exchange of tax class (as long as possible before birth) can significantly increase so the parents money.
Examples: Average gross salary of a spouse: EUR 1,500 monthly change of control class IV III until 175 EUR monthly change of control class V up to EUR 260 per month only married couples can note more parents money switch to the control class more parents money III. Unmarried will be taxed after tax class I. Tax class change is no change the tax brackets in favor of parental benefit abuse is a thorn in the side of many parents money places. You see it as an abuse of the design, and therefore do not recognize the change of the control class. But the Bundessozialgericht decided: there is no abuse of the design. The change of the control class is taken into account in determining the parents money.
Against decisions of parents money unit, in which the tax changes not recognized, should so referring to the judgments of the Bundessozialgericht opposition sets up be. How to optimize the amount of parental benefit and whether a change of the control class is useful, a tax consultant can assess. Good advice prior to the implementation of the family planning pays in the most cases out. Torsten Bogausch contact: Schmidt & Partner GmbH Steuerberatungsgesellschaft branch Weisswasser of Bautzner Strasse 38, corner 2,500 road 02943 Weisswasser Tel.: 03576/2839-0 fax: 03576 / 283930 Internet: sp white water email: