Hi Guys,

Could the tax card be changed for the last 2 years. For example if i apply in 2014 then will it be changed for the years 2012 and 2013 .

Thanks

Unfortunately it would not be possible. New tax class is applicable from the date/month on which you have updated.

This means if one gets married last year or last to last year, and if the spouse is coming to Germany in current year, then he will not get the benefit of tax class change on being married from last one or two years as the spouse was not in Germany, even if they have a valid marriage certificate issued also?

100%. It does not matter when you are married but it matters when your spouse has been registered in Germany. Also if you register (Anmeldung + visit to Finanzamt) your spouse during first 2 weeks of any month your new tax class will be affected from the beginning of that month and if you register her/him after 2 weeks of any month then new tax class will be applicable from subsequent month. However you can claim tax by filing tax return for that financial year. For sure you are not allowed to get  tax that you paid for previous financial years.