Employees of the European institutions or their agencies (such as ECB, AMLA) are subject to separate taxation by the EU (EU tax), as per EU regulation.
As a result, no German income tax or wage tax is levied on his or her wages and salaries. However, for employees with a place of residence or habitual abode in Germany, the German income tax obligation applies to all other income (see income taxation in Germany).
If your spouse takes up employment in Germany, he or she will also be subject to the guidelines in our FAQ overview.
In addition, if one of the spouses is employed by a European institution or agency and their wage or salary from such employment is not subject to taxation in Germany, they may be eligible for a joint assessment, which may be more favourable (see tax benefits for spouses).