Lohnsteuerkompakt

Select "yes" here if you want to split the maximum amount for household-related services in a proportion other than half each between Husband and Wife as part of the individual assessment of Spouses.

If the Spouses are assessed individually, you can submit a joint application for the following expenses to be considered on a 50:50 basis between you both:

• Special expenses (and pensions and insurance expenses)
• Extraordinary burdens without disability / survivor's allowance for children and without the allowances for the special needs of adult children in vocational training and housed away from home
• Tax deductions for household jobs and services and tradesmen's services

Select "no" if the expenses are to be allocated to the spouse who made the payments. In this case, the person who has borne the expenses shall be assigned the costs in the tax return.

Alternatively, select "yes" if the expenses are to be divided equally between the spouses, regardless of who made the actual payment.

Specify whether you want to consider a different distribution other than 50:50 for the maximum amount of 5.000 Euro per child for school fees.

The maximum amount is generally divided equally between both parents. In this case, please select "No".

However, you can also select any other allocation by selecting "Yes". For example, the husband can claim 100 % of the maximum amount. In this case, attach a joint informal application to your tax return.

Enter the percentage of the maximum amount which is to be assigned to the husband.

The maximum amount is generally divided equally between both parents.

However, you can also choose any other allocation. For example, the husband could claim 100% of the maximum amount for himself. In this case, attach a joint informal application for this with your tax return.

The percentage share of the maximum amount for the wife will be calculated and shown here, based on the percentage share already assigned to the husband.

The maximum amount is generally divided equally between both parents.

However, you can also choose any other assignment. For example, the husband could claim 100% of the maximum amount for himself. In this case, attach a joint informal application for this with your tax return.

Enter the percentage of the maximum amount which is to be assigned to the husband.

The maximum amount is generally divided equally between both spouses.

However, you can also choose any other allocation. For example, the husband could claim 100% of the maximum amount for himself. In this case, attach a joint informal application for this with your tax return.

The percentage share of the maximum amount for the wife will be calculated and shown here, based on the percentage share already assigned to the husband.

The maximum amount is generally divided equally between both parents.

However, you can also choose any other assignment. For example, the husband could claim 100% of the maximum amount for himself. In this case, attach a joint informal application for this with your tax return.

When selecting the assessment type, you specify whether you want to be assessed individually or together with your partner. Married couples can decide on the type of assessment for themselves each year.

Using Lohnsteuer kompakt, you will receive a recommendation on this page which type of assessment is more beneficial for you and which type offers the highest tax refund taking into account the entries you have made. Usually, the joint assessment leads to the most favourable result and thus to the highest tax refund.

Important: In the case of an individual assessment for spouses, you should submit two tax returns. Nevertheless, both tax returns must also be submitted to the tax office at the same time in the case of an individual assessment for spouses. Only by doing so, your tax return can be processed promptly by the tax office.