SteuerGo FAQs

What should be considered in the case of individual assessment for spouses?

With this type of assessment, both spouses submit separate tax returns. The spouses are treated as single for tax purposes. The so-called "spouse splitting" does not apply in this case. If one spouse chooses this type, the other spouse is automatically required by the tax office to submit a tax return.

In the case of individual assessment for spouses, expenses are allocated to the spouse who incurred them. However, there is an exception for extraordinary burdens: these are attributed to both partners as in joint assessment and then halved. This can be avoided if both partners submit a corresponding application. Child allowances are granted half each for joint children. Otherwise, they are only taken into account for the spouse who has a "parental relationship with the child". Separate assessment can be worthwhile if one spouse wants to claim losses from their employment and the other spouse has a low income.

For newlyweds, choosing individual assessment for spouses can be beneficial if one of the spouses can still claim the single parent allowance.

Once you have chosen a type of assessment when submitting your tax return, it is not yet final: if it turns out that, for example, joint assessment would be more favourable, you can appeal against the notice and apply for the other type of assessment.

Even if one spouse primarily receives wage replacement benefits, such as unemployment benefit, parental benefit or short-time work benefit, which are subject to the progression clause, individual assessment for spouses may be more favourable. This avoids the tax-free wage replacement benefits being added to the other spouse's income and thus increasing their tax rate.

Individual assessment for spouses is also useful if both partners have additional income. This is tax-free up to 410 Euro and partially up to 820 Euro. However, the amount is not doubled in joint assessment. This is different in separate assessment.

In the case of individual assessment for spouses, both spouses must submit the tax return together, as processing at the tax office only takes place when both tax returns are available. Furthermore, individual assessment for spouses can only be submitted online when processed via SteuerGo.