Can I revoke the assessment option?

Once you have chosen a type of assessment when submitting your tax return, it is not final: if, for example, joint assessment would be more favourable, you can appeal against the notice and apply for the other type of assessment.

In the case of joint assessment, each spouse can revoke their decision until the notice addressed to both spouses becomes legally binding. If one spouse revokes the joint assessment, separate assessment will apply, even if a joint assessment notice issued to the other spouse has already become legally binding.

If, in the case of separate assessment, only one spouse has applied for it, their revocation is only effective if the partner does not object. If both spouses have applied for separate assessment, both must object.