Joint assessment allows married couples and registered civil partnerships to file their tax return together. The incomes of both partners are combined and taxed as a single total income.
- What is the advantage of joint assessment?
- How does joint assessment work?
- Requirements for joint assessment
- Liability in joint assessment
- Can the type of assessment be changed?
- What happens in case of separation during the tax year?
- How can we file a joint tax return?
What is the advantage of joint assessment?
The so-called spousal splitting method (Ehegattensplitting) is applied during joint assessment. This method can lead to a lower overall tax burden, especially if one partner earns significantly more than the other.
How does joint assessment work?
In joint assessment, the tax office treats both partners’ incomes as a single total income. The combined income is divided equally between the partners, as if each earned half. Income tax is calculated for this half and then doubled – this becomes the couple’s total tax liability.
💡 This method (spousal splitting) considers differences in income levels between partners. If one partner earns more, the lower tax rate can be applied to a larger portion of the income, potentially reducing the overall tax burden. Joint assessment helps distribute taxes more fairly between partners.
Requirements for joint assessment
To opt for joint assessment, certain conditions must be met:
- Marriage or registered civil partnership: The partnership must be official. A non-marital partnership does not qualify.
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Not permanently separated: This requirement must be met for at least one day in the year. Example: If a divorce takes place on January 2nd, joint filing is still possible, even if the couple lives permanently apart from that day onward.
- Unlimited tax liability: Both partners must be subject to German taxation, meaning they must reside in Germany or be taxable here for other reasons.
Decision in the tax return: The choice for joint assessment is made directly in the tax return and applies only for that specific tax year.
Liability in joint assessment
In joint assessment, both partners are jointly liable for the tax assessed. This means that the tax office can collect the tax debt from either partner, regardless of who earned more. A single joint tax assessment notice is issued for the couple.
Can the type of assessment be changed?
Yes, you can decide every year whether to choose joint assessment or separate assessment (single assessment).
What happens in case of separation during the tax year?
If you live permanently apart, joint assessment is no longer an option. In this case, each partner must file their own tax return separately.
How can we file a joint tax return?
To file a joint tax return using Taxfix, start by selecting the tax year. Then, in the first category, "About you," choose "Yes" to confirm your marital status as married or in a registered civil partnership.
Then, answer the question "Do you want to file a joint tax return with your partner" with "Yes."
Questions for the partner will be displayed in a different color, allowing you to conveniently enter information for both of you separately.