Field help: Permanently separated since

Enter the exact date from which you have been permanently separated from your partner.

In the year the separation began, you can choose whether to have joint assessment or individual assessment. Joint assessment is only possible if you were not permanently separated for at least one day in that year.

If you have been permanently separated since the previous year, joint assessment is not possible. In this case, taxation is compulsorily individual at the basic rate; the splitting rate is no longer available.