Spouse income tax
TAXATION OF INCOME OF SPOUSES Initially, income tax is based on an individual principle: one taxpayer - one declaration. ⠀ This applies primarily to: 🚻 Couples whose relationship is not officially registered Widows and widowers Divorced Registered, but not living together spouses ⠀ Such the principle is called Einzelveranlagung - individual tax assessment. For some categories of citizens, in particular, spouses, a general assessment of income tax (Zusammenveranlagung) is possible. This requires compliance with [...]
