Field help: Permanently separated since

Enter the exact date on which you separated from your partner.

In the year in which the permanent separation begins, you can still choose whether to be assessed individually or jointly. However, if you have been permanently separated since the previous year, individual assessment will be carried out automatically. In this case, the basic rate applies and the splitting tariff is no longer possible.

Joint assessment in the year of separation: In the year of separation, you can submit a joint tax return, provided you were not permanently separated for at least one day of that year. Individual assessment is mandatory from the following year.

Important exception: If the separation date is exactly 1 January 2025, joint assessment for 2025 is not possible, as permanent separation has existed from the first day of the year. In this case, no information about your partner will be requested, and you will be assessed individually.