Moving to Germany brings with it many changes, which may also affect your personal tax situation. In the Q&A section below we will look at the specific circumstances likely to happen if you relocate to Germany.

In Germany, spouses may apply to be assessed jointly. Under such joint assessment, spouses may benefit from a tax-reducing effect, as opposed to as if the couple had filed individual income tax returns. The tax benefit results from the fact that the net incomes accruing to each spouse are aggregated and the couple is treated as a single taxpayer. This requires both spouses to be subject to unlimited income tax liability and not permanently separated.