TAXATION OF SPOUSES 'INCOME
Initially, income tax is based on an individual principle: one taxpayer - one declaration.

This applies primarily to:
🚻A couple whose relationship is not officially registered
🚹Widows and widowers
🚺 Divorced
🚮Prescribed, but not living together spouses.

This principle is called Einzelveranlagung - individual tax assessment.
🔓The marriage is officially registered (same-sex too)
🔓Both spouses are tax residents of Germany (citizenship does not matter)
They do not live separately for a long time
🔓all conditions must be met by the beginning of the calendar year, or come within this year.

So, if the marriage was concluded in December 2019, then for 2019 both joint and individual tax returns can be submitted.

Accordingly, for the year in which the divorce occurred, it is also possible to submit a joint declaration with the ex-spouse.

The form for the spouses is filled in one, but the tax is calculated in different ways.

When receiving a tax return from officially registered spouses, the tax office proceeds from the total tax charge, therefore, in order to "switch" to an individual one, you need to indicate this in a special place in the form.
WHAT'S THE CATCH?
In case of individual accrual, the income and tax deductions of each of the spouses will be calculated separately.

In case of total accrual, all income and deductions of the spouses are summed up and then divided in half.

WHAT IS BETTER?
And it's better when the program in which you fill out your tax return gives you the opportunity to calculate both options. Only then can you make the right decision.

EXPERIENCE:
I know spouses who filed a joint declaration in the year of divorce, which saved themselves about 800 €. There is another example where the calculation showed a difference of as much as 1 € between the individual and the total filing of the declaration in a married couple. It all depends on a particular case.

 

Still have questions?  Write us and we will answer you in detail.
Author:
Anastasia
Tax assistant

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