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.