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Field help: (2023) Es wurde $VZ$ ein gemeinsamer Haushalt begründet oder aufgelöst und für einen Teil des Kalenderjahres ein Einzelhaushalt geführt

Select Yes if you have founded or dissolved a joint household in the assessment year 2023 and have managed a single household for part of the calendar year.

If you have managed a joint household for the entire year 2023, you can only use the maximum amounts for household services once together. You are entitled to 50% of the maximum amount.

In contrast, in the year in which you have established or dissolved a joint household, you can claim the full maximum amount. The only requirement is that you must have run an individual household for part of the year. In this case, 100% of the maximum amount can be taken into account by you.

In the letter of Federal Ministry of Finance (BMF) dated 09.11.2016, the increase of the maximum amounts for single persons in the year of marriage is explicitly regulated. If the tax office does not grant you the increased maximum amounts, you can file an objection.