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.