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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.


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

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