Skip navigation

What assessment options are available for spouses/registered civil partners?

Spouses/life partners can choose between joint assessment and individual assessment if both have formed a conjugal life and economic community together in Germany on at least one day in the calendar year. Both spouses/partners must apply jointly for joint assessment.

  • Individual assessment
    In the case of individual assessment, each spouse/life partner is assessed individually. The income is attributed to the spouse/life partner who has earned it. Special expenses, extraordinary burdens and expenses for household-related employment, services and craftsmen's services are allocated to the spouse/life partner who incurred them. On application by both spouses/partners, the deductions can be divided equally.
  • Joint assessment
    In the case of joint assessment, the income of both spouses/life partners is added together and the spouses/life partners are treated jointly as taxpayers. The tax payable jointly is calculated by doubling the amount of tax payable on half of the jointly taxable income.

Note

A brochure entitled "Tax tips for families" is available from the tax offices. You will find further explanations there.

 

This page uses cookies. You can find out more information about the General Data Protection Regulation under Data protection.