Spouse splitting: married and tax savings in 2022

01/31/2022 – 12:30 p.m

Vereinigte Lohnsteuerhilfe e.V. - VLH

Neustadt a. i.e. W. (ots)

The big parties still have to wait, but the registry offices will still have to put in extra shifts this winter: With February 2nd, 2022 and February 22nd, 2022, February offers two significant wedding dates. A look at the numbers is also worthwhile after the ceremony - namely in the tax return, as the wage tax aid association United Tax Aid e.V. (VLH) explains.

Romance is a beautiful thing. But a marriage also has tangible economic consequences. This is particularly evident when it comes to taxes. Here, spouses and partners not only benefit from higher tax allowances and options in terms of tax class. You can also submit a joint tax return.

This so-called joint assessment not only saves a lot of work, but often also money thanks to the integrated spouse splitting. The reason: the tax office considers spouses and partners technically as one taxpayer - and that's often cheaper. But how does the process work?

The greater the income disparity, the greater the splitting benefit

In order to calculate how much tax (newly married) spouses have to pay, the tax officials first determine their joint income. They then divide the total by two and calculate the income tax that would be due on that amount. In the third step, the result is doubled and now gives the amount that the jointly assessed couple actually has to pay in income tax.

However, spouse splitting is not a guarantee for lower taxes. The effects are particularly noticeable when the partners earn different amounts - for example, because one has just reduced working hours to take care of the family.

Small salary - big savings

The example of Sandra and Markus shows how great the effects of spouse splitting can be. The couple have been married since early 2022. Sandra works full-time and has an annual taxable income of 45,000 euros. Markus is currently working part-time because he also takes care of the construction of the family home. His taxable income has therefore shrunk to 15,000 euros. If the two were not assessed together, according to the basic table for 2022, Sandra would have to pay exactly 10,014 euros and Markus 955 euros in income tax (without church tax). Thanks to spouse splitting, the tax office demands a total of 929 euros less in taxes.

The potential for savings is less plentiful with Lisa and Marie. They have also been married since the beginning of the year, but both work full-time. Lisa has a taxable annual income of 35,000 euros, Marie comes to 25,000 euros. If the two non-denominational women did their tax returns themselves, according to the basic table, Lisa would have to pay taxes of 6,581 euros and Marie 3,562 euros in 2022. The joint investment is also worthwhile for them. Since the difference in income is manageable, her marriage-related savings are only 103 euros.

Tip: The splitting benefit is always retrospective for the whole year. Those who take advantage of the Schnapszahl data in February therefore have no more (and no less) advantages than couples who want to get married in the summer or who only say yes on New Year's Eve 2022. If you want, you can also do without the joint assessment, so that both partners can submit their own tax returns after the wedding.

Since this procedure is rather unusual and only recommended in exceptional cases, couples must notify the tax office of their decision in two separate tax returns and state that they want an individual assessment. For example, an individual assessment can be cheaper if a spouse receives income from abroad or receives tax-free income replacement benefits that are relatively high compared to the partner's income.

The VLH: Germany's largest income tax assistance association

The wage tax assistance association United wage tax assistance e. V. (VLH) is Germany's largest income tax assistance association with more than a million members and around 3,000 advice centers nationwide. Founded in 1972, it also provides the most consultants certified according to DIN 77700.

The VLH prepares the income tax return for its members, applies for all tax reductions, checks the tax assessment notice and much more within the scope of the limited advisory authority according to § 4 No. 11 StBerG.

Press contact:

Christina GeorgiadisVereinigte Lohnsteuerhilfe e. V. (VLH) Fritz-Voigt-Str. 1367433 Neustadt a.d. WeinstrasseTel.: 06321 4901-0Fax: 06321 4901-49E-Mail: presse@vlh.deWeb: www.vlh.de/presse

Original content from: Vereinigte Lohnsteuerhilfe e.V. - VLH, transmitted by news aktuell