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FAQ

Tax benefits for spouses

In Germany, spouses who are not permanently separated can apply for a joint assessment, which may result in a more favourable tax rate (income splitting). The income tax is calculated as if each spouse earned 50% of the taxable income.

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I intend to live and work in Frankfurt …

In this case, you may choose to apply for a joint assessment if all of the following conditions met:

  • To qualify, you must be subject to unlimited income tax liability in Germany (either due to your residence or domicile being in Germany (see “Tax Liability in Germany”), and be a citizen of an EU member state or a country covered by the Agreement on the European Economic Area (EEA).
  • In addition, your spouse must reside or habitually live within the European Union or the EEA. Their citizenship is irrelevant.

Yes ‒ as soon as your spouse starts living in Germany and you are not permanently separated.

Joint assessment in Germany will be possible until your spouse’s relocation, provided that you are subject to unlimited income tax liability in Germany and are a citizen of an EU member state or a country covered by the Agreement on the European Economic Area (EEA), and your spouse resides or habitually lives within the European Union or the EEA (see above).

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