As I understand, both husband and wife can have tax class 3. In which case it makes sense? class III = married and the spouse has no income or lower income
What is the meaning of lower income... how much lower income than other partner? Is there any example? Something like, One partner making 50K and other one 40K. Does it make sense to go for tax class 3 for both or it should be class 3 / 5?