Taxation: Married Couple and working both

Its difficult to choose suitable Tax categories, If married couple both are working. So below are some points/hints to take consideration into.

Both have to have their own tax card and could choose between two possibilities: one could work with a tax card of category 3, then the other one has to choose category 5 or both are working with a tax card of category 4.

Category 3 is based on the married couple tariff (‘Splittingtarif’) whereby category 5 takes into account the progressive tariff and that this income is an additional one to the one of category 3.