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Spousal income splitting: joint or separate assessment?

Married couples and registered partners can choose how they are assessed for income tax. With spousal income splitting as part of joint assessment, the combined income is calculated in a special way, which can save tax, especially with differing income levels.

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Spouses and registered partners can choose between joint assessment with the splitting procedure and separate assessment (§§ 26, 26b, 32a EStG). With splitting, the combined income is halved and the tariff applied to it.
The splitting advantage is greater the more the incomes differ. With roughly equal incomes or certain constellations, separate assessment can be more favorable, and that can be compared.

What you should do now

  1. 1

    1. Check requirements

    Clarify whether you are married or in a registered partnership and both subject to unlimited tax liability.

  2. 2

    2. Choose the assessment

    Decide between joint and separate assessment.

  3. 3

    3. Compare both

    Have both variants calculated to choose the more favorable one.

  4. 4

    4. State in the return

    Tick the desired assessment type in the tax return.

How to spot the scam

  • The more favorable assessment type is not checked.
  • Special constellations (wage-replacement benefits, losses) go unnoticed.
  • The requirements for joint assessment are not met.

Frequently asked questions

What is spousal income splitting?

A procedure in joint assessment: the combined taxable income is halved, the tax tariff applied to the half and the resulting tax doubled (§ 32a EStG). This softens the tariff progression and can lower the total tax, especially with unequal incomes.

When is joint assessment worthwhile?

Above all when the spouses earn different amounts. Then the splitting advantage is greatest. If both earn about the same or there are special features such as wage-replacement benefits with progression proviso, separate assessment can be more favorable. A comparison pays off.

Can I choose the assessment type anew each year?

Yes, you make the choice anew for each assessment year in the tax return. So you can pick the variant more favorable for your situation every year. If the requirements are met, joint assessment is usually the default choice.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.