Are married couples allowed to file separate tax returns?

Married couples who are both subject to income tax can choose between joint assessment and individual assessment. The choice of assessment type affects both the tax burden and the administrative effort.

Joint assessment

With joint assessment, both spouses submit a joint tax return. All income from both partners is combined, and the so-called spouse splitting is applied. This splitting method is particularly advantageous if one spouse earns significantly more than the other, as it can lead to tax relief.

Individual assessment

In contrast, with individual assessment, each spouse submits their own tax return. Income and tax deductions are considered individually. This type of assessment is useful if both partners have similar incomes or if certain tax benefits, such as work-related expenses or extraordinary burdens, are to be claimed separately.

Influence of a marriage contract

If there is a marriage contract, especially in the case of joint property, this should be indicated in the tax return. Joint property means that the separate assets of the spouses become joint assets. This can have tax implications, for example, the non-recognition of employment contracts between spouses by the tax office.

Conclusion: Married couples have the option to submit their tax returns separately or jointly. The optimal type of assessment depends on individual income situations and tax planning options. A tax advisor or appropriate tax software can help determine the best option.