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FAQ
Tax benefits for spouses
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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).