Taxes in separate assessment
August 16, 2010 | 75,00 EUR | answered by Dr. Dr. Danjel-Philippe Newerla
Dear Sir or Madam,
I would like to inquire about the following:
a) How much taxes would my wife and I each have to pay monthly if we declare ourselves as "living separately":
I am 65 years old and retired, with the following pension entitlements:
Total pension benefits gross amount 3,100 euros;
Pension from the pension insurance 450 euros;
My wife receives 1,200 euros in pension.
b) What do I need to consider if we declare ourselves as "living separately"? For example, who is responsible for tax prepayments?
c) I want to live separately from my wife and do not want to divorce because otherwise I would have to pay very high health insurance contributions for my wife. What are the main differences between "living separately" and "divorced" in terms of my wife's claims against me? Do I have to be liable for transactions my wife makes if we have separate bank accounts?
c) My wife is health insurance dependent on me. If we are declared as "living separately" for tax purposes, can my wife continue to be health insurance dependent on me indefinitely?
Thank you very much.
Dear seeker,
Thank you for your inquiry. I would like to answer as follows:
a) How much tax do my wife and I each have to pay monthly if we are considered "living separately"? I am 65 years old and retired, with the following pension entitlements: Total gross pension entitlements €3,100 Pension from the pension insurance €450 My wife receives €1,200 in pension.
In order to provide a conclusive answer, it is important to know which tax class each of you is currently in. Please inform me of this so that I can address it in the context of the free follow-up option.
b) What do I need to consider if we are considered "living separately"? For example, who is responsible for tax prepayments.
It should be noted that separate tax returns must be filed by both of you. Prepayments, if any, are generally the responsibility of each individual.
This is different for joint assessment. In that case, both of you are joint and several debtors within the meaning of Paragraph 421 of the German Civil Code (BGB) for prepayments as well as for all other tax debts. This means that each of you can be held liable for the full amount, but can seek reimbursement under Paragraph 426 BGB from the other spouse who has not been held liable.
c) I want to live separately from my wife and do not want to get divorced because otherwise I would have to pay very high health insurance contributions to my wife. What are the main differences between "living separately" and "divorced" in terms of my wife's claims against me? For example, do I have to be liable for transactions made by my wife if we have separate bank accounts?
The main difference is that in the case of living separately, your wife has a claim for separation maintenance from you.
If you do decide to get divorced, there would be an additional claim for maintenance as well as the implementation of the pension equalization (division of pension entitlements acquired during the marriage), and the implementation of the so-called marital property equalization.
If you have separate bank accounts and your wife signs a contract and incurs liabilities, generally only your wife would be liable. Contrary to a widespread misconception in the population, the debts of one spouse do not automatically become joint debts of both spouses through marriage, at least not if they are living under the statutory matrimonial property regime of community of accrued gains (without a marriage contract).
d) My wife is insured for medical assistance with me. If we are considered "living separately" for tax purposes, can my wife still be insured for medical assistance with me indefinitely?
In principle, the eligibility for medical assistance remains in this case. However, it could be lost if your wife exceeds a certain income threshold. It would also need to be considered whether your wife may have any maintenance claims against you and how high they are.
Since I do not have all the relevant information, I regret that I cannot provide a definitive answer within the scope of this initial consultation, for which this platform is intended. You may consider contacting your health insurance provider again once the final facts and figures are fully known.
I would like to point out the following:
The legal advice I have provided is based solely on the information you have provided. My response is only an initial legal assessment of the situation and cannot replace a full examination of the facts. Adding or omitting relevant information can lead to a completely different legal assessment.
I hope that my explanations have been helpful. Please feel free to contact me via my email address or the follow-up option.
I wish you a pleasant Monday afternoon and a great start to the week!
Kind regards from the North Sea coast,
Dipl.-Jur. Danjel-Philippe Newerla, Attorney
Heilsbergerstr. 16
27580 Bremerhaven
kanzlei.newerla@web.de
Tel. 0471/3088132
Fax. 0471/57774
