Field help: (2024) Originally married since

This information is required if you can choose between individual assessment for spouses and joint assessment in the year of divorce.

• In the year of permanent separation: You can choose whether you want to be assessed individually or jointly.
• From the following year of permanent separation: An individual assessment with the basic rate is automatically applied. The splitting tariff is no longer possible.

Joint assessment in the year of separation: You can submit a joint tax return if you did not live separately for at least one day of that year. From the following year, only individual assessment is possible.