Joint assessment allows married couples and registered civil partners to file a tax return together. Both partners’ incomes are combined and taxed jointly.
📌 Quick & Easy
- With joint assessment, both partners’ incomes are taxed together.
- Income splitting can significantly reduce your tax burden.
- You can choose your assessment type each year.
- The Taxfix app lets you file your return together easily.
🚀 Your Guide
- What are the benefits of joint assessment?
- How does joint assessment work?
- Requirements for joint assessment
- Liability in joint assessment
- Can we change the assessment type?
- What happens if we separate during the tax year?
- How can we file our tax return together?
What Are the Benefits of Joint Assessment?
Joint assessment applies the income splitting method. This can lower your total tax – especially if one partner earns significantly more than the other. The combined tax rate is often lower than with separate assessments.
How Does Joint Assessment Work?
The tax office adds both partners’ incomes and treats it as if each earned half. Tax is calculated on that half and then doubled.
💡 The lower income of one partner reduces the overall tax rate – meaning you pay less tax together.
Requirements for Joint Assessment
You can file jointly if the following conditions are met:
- Married or in a registered partnership: You must be legally married or registered.
- Not permanently separated: You must have lived together for at least one day in the tax year.
- Unlimited tax liability in Germany: Both partners must be subject to tax in Germany – for example, due to residence or habitual abode.
You select joint assessment directly in the tax return – and you can make this choice again every year.
Liability in Joint Assessment
With joint assessment, both partners are jointly liable for the tax. The tax office can demand the full amount from either of you – regardless of who earned more. You’ll receive a shared tax assessment notice.
Can We Change the Assessment Type?
Yes. Each year you can decide whether to file jointly or separately. This flexibility is helpful if your income situation changes.
What Happens If We Separate During the Tax Year?
If you are permanently separated, joint assessment is no longer possible. You must file separate tax returns – even if you are not yet divorced.
How Can We File Our Tax Return Together?
It’s easy with Taxfix:
- First, select the tax year.
- In the "About you" section, state that you’re married or in a registered partnership.
- Confirm that you want to file jointly.
Questions for your partner will appear in a different color – so you can enter your information one after the other comfortably.
🚀 Fill out the simple question-answer flow - we'll take care of the rest!
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