How do you choose the right assessment type for married couples?

Married couples can decide each year whether to choose joint assessment or separate assessment for spouses. The decision is either indicated directly in the tax return or communicated to the tax office through an informal declaration.

Criteria for choosing the type of assessment

• Joint assessment: Advantageous if one partner earns significantly more than the other, as the spouse splitting leads to a lower tax burden.
• Separate assessment: Sensible if both partners have similar incomes or if individual tax benefits, such as work-related expenses or extraordinary burdens, are to be claimed separately.

Support from tax programmes

Choosing the optimal type of assessment can be complex. When using Lohnsteuer kompakt, the programme supports you by automatically calculating which type of assessment is financially more advantageous for you. This ensures that you do not pay unnecessary taxes.

Conclusion: A careful review of income situations and tax deduction options is crucial to choose the optimal type of assessment. Tax programmes or a tax advisor offer valuable assistance in this decision.