Field help:
Do you want to enter the data for both Spouses?
In the case of an individual assessment of spouses, a separate tax return must be submitted for each spouse.
Lohnsteuer kompakt allows you to enter the data for the spouses together; from this data, two separate tax returns will be created automatically if you choose so before submitting them.
After entering the data, we will calculate the most favourable assessment type for you in the section Tips for saving taxes.
For most married couples, a joint assessment is the most favourable option. This is because an individual assessment normally leads to a higher tax burden, as the income tax for each spouse is calculated according to the basic tariff instead of the splitting tariff.
In practice, the individual assessment is often chosen when a married couple wants to keep the income and the resulting tax burden separate in the run-up to a divorce.
However, especially in the coronavirus year 2021, the possibility of individual assessment for spouses must be carefully examined, especially if short-time allowance (Kurzarbeitergeld) was received. Therefore, precise calculations are required.