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Taxation processes for the Right Results


In the case of joint taxation, both spouses submit a tax return together. The income of both spouses is first added together and then halved. Income tax is calculated for the halved taxable income, which is then doubled.

In principle, only married couples can be assessed together. Newly married and divorced spouses can choose between the individual assessment for spouses and the joint assessment in the year of the wedding or in the year of divorce. Widowed persons have the same right to vote in the year in which the spouse died. This taxation procedure, also known as spouse splitting, benefits especially married couples with large income differences.


Income tax assessment calculator: The assessment calculator will calculate for you whether a joint or individual assessment of spouses is more favorable for you.

Income tax calculator: Do you want to calculate the probable income tax amount very quickly?

  • Use our income tax calculator to determine the tax burden resulting from your taxable income.
  • Spouses and registered life partners who both receive wages can choose the IV factor / IV factor combination instead of the III / V or IV / IV tax bracket combination (Section 39f Act).
  • The factor is a tax-reducing multiplier that distributes the advantages of the splitting tariff over the different wages of both spouses. The wage tax deduction is therefore more precise and usually avoids additional income tax payments.

This is how the factor approach works

The tax office determines the income tax to be paid according to the splitting tariff on the basis of the expected annual gross wages of the spouses or registered partners and taking into account the tax reductions that may be considered in each individual case.

The income tax determined is set in relation to the sum of the annual income tax expected to be paid by both spouses and registered civil partners in tax class IV. The result is a factor that is always less than one. This factor is created with three decimal places without rounding by the tax office in the database as a wage tax deduction feature for both spouses and registered partners for the employer for electronic retrieval. They can make use of the income tax calculator under the circumstances.

What is The Rule

The employers of the spouses or registered partners determine the income tax to be paid according to tax class IV and apply the factor to it. Both partners must jointly apply for the factor procedure annually at the tax office. There is also the form “Application for a tax class change for spouses” .


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