What regulations apply when married couples establish or end a joint household?
If two previously single taxpayers with their own households establish a joint household during the tax assessment period, or if the joint household of two taxpayers is dissolved during the tax assessment period and two separate households are established again, each taxpayer can claim the full maximum amounts in this tax assessment period, provided the other conditions are met.
This applies regardless of whether the marriage or civil partnership, separation, or divorce/dissolution of the civil partnership also takes place in the year the household is established or dissolved. In principle, each taxpayer can claim their actual expenses up to the maximum amount. It does not matter in which of the two households the expenses were incurred during this tax assessment period.
To claim the full maximum amount per taxpayer, it is essential that the respective taxpayer maintained a sole household for at least part of the tax assessment period.
If a joint household with another person is established immediately after the dissolution of a joint household, the taxpayer who lived in joint households throughout the year can only claim their actual expenses up to half of the maximum deduction amount.
The BMF letter dated 09.11.2016 explicitly regulates the increase in maximum amounts for single persons in the year of marriage.
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