Field help:
Permanently separated since
Enter the exact date from which you have been permanently separated from your partner.
In the year the separation began, you can choose whether to have joint assessment or individual assessment. Joint assessment is only possible if you were not permanently separated for at least one day in that year.
If you have been permanently separated since the previous year, joint assessment is not possible. In this case, taxation is compulsorily individual at the basic rate; the splitting rate is no longer available.
Example: If the permanent separation begins on 01.06.2025, you can still submit a joint tax return for 2025 as you were not permanently separated at the beginning of the year. However, if the separation date is on 01.01.2025 or earlier, only individual assessment is possible for 2025.
