Spouse taxation

Marriage differs from non-marital cohabitation in that it is constitutionally protected according to Article 6 of the Basic Law. Marriage is the legally recognized and protected connection between a man and a woman to form a permanent and closest cohabitation.
In terms of taxation, there are many benefits, which are due, among other things, to a doubling of numerous tax exemptions. So double z. B. In the case of income tax, the exemptions and concessions of §§ 9a, 10 III; 10b II, 10c IV; 32 VI, 32a EStG. The classification in tax class I according to § 15 ErbStG as well as the tax exemption i. H. v. 307,000 € according to § 16 I No. 1 ErbStG are further tax relief for spouses.

Ehegatten können gem. § 26 EStG zwischen getrennter Veranlagung oder Zusammenveranlagung wählen. Das Splitting-Verfahren (Splitting) bei Zusammenveranlagung kann im Vergleich zur Anwendung der Grundtabelle zu einer Abschwächung der progression führen.

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