Taxation 

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We have been living separately since 01 October 2022. What does this mean in tax terms?

From a tax point of view, the 31 December of each tax year is the relevant reference date for the financial circumstances   at  that date. If you live separately on that date , the partners  will be taxed separately for the entire year 2022. If the other spouse  has re-registered at the Municipal Residents' Registration Office by 01 October 2022, he or she will be recorded as living separately as from that date.

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In this way, each spouse is  permitted  to complete  a separate tax declaration  for the year 2022 or his or her own financial circumstances. It makes sense, especially in the first year of separate taxation, if both tax declarations  are compared and if necessary adjusted  so that the changes regarding the tax rates and the tax deductions can be  correctly declared . From the date  of separate taxation, only one spouse can benefit from the more favourable married couple's rate and the other is assigned to the basic rate. The partner, who  is assigned to which tariff rate and can make the respective tax deductions is determined by  the respective tax law, and this situation is based on a variety of criteria. I will be happy to provide you with further details and advice in this respect.