What is a separate and uniform declaration of determination (gesonderte und einheitliche Feststellungserklärung)?
The separate and uniform declaration of determination must be prepared if income is jointly earned by several persons. This is the case, for example, with joint ownership of land, joint heirship or in the legal form of a partnership.
The declaration is called in the efficient official German "Erklärung zur gesonderten und einheitlichen Feststellung von Grundlagen für die Einkommensbesteuerung" (Declaration on the separate and uniform determination of bases for income taxation).