Income tax refund after getting married abroad
May 18, 2018 | 30,00 EUR | answered by Steuerberater Bernd Thomas
Hello,
I have a question regarding the tax treatment after a wedding abroad. My girlfriend and I are getting married in Miami this December. All requirements have been met and a formal certification in Germany is planned. However, the certification for Germany can only be done in 2019, as we will still be on vacation until January. The registry office in Munich has informed us that the marriage will be registered on the day it is requested, which will be in 2019. The question now is, what about the income tax refund for 2018? Normally, you would receive the splitting rate for the whole year and a usually very pleasant tax refund. This should also happen in our case, as we are officially married and can provide a marriage certificate and an apostille officially certifying that we got married in 2018. Do I need to do anything beforehand? Can someone please answer this question for me? Thank you!!!!
Dear inquirer,
First of all, thank you for your inquiry, which I would be happy to answer based on the information provided in an initial consultation on frag-einen.com. The response is based on the facts you have presented. Missing or incorrect information about the actual circumstances can indeed influence the legal outcome.
Spouses can opt for joint assessment if the marriage was entered into during the relevant year; it is sufficient if the requirement existed for at least one day. Who qualifies as spouses within the meaning of § 26 (1) sentence 1 of the Income Tax Act is determined by civil law.
A foreign marriage can generally be recognized in Germany under civil law. If recognition is already possible for 2018, joint assessment can still be requested for that year. Whether a valid marriage has been entered into is judged under German law for marriages in Germany (see §§ 1310 to 1312 of the Civil Code; Art. 13 (3) sentence 1 of the Introductory Act to the Civil Code), and under the law of the foreign state in which the marriage was contracted (place of celebration) or of which one of the partners is a citizen (status of the partners) for marriages contracted abroad (see Art. 11 (1), 13 (1) of the Introductory Act to the Civil Code). The date of registration is not relevant in this regard.
Bernd Thomas
Tax advisor
Graduate in Business Administration (University of Applied Sciences) Bernd Thomas, Tax Advisor, Neustadtswall 85, 28199 Bremen, Email bernd.thomas@yahoo.de, Phone and Fax 0421 70905588, Mobile 0163 9632333, VAT ID No. DE316948369, Member of the Hanseatic Chamber of Tax Advisors Bremen, Registration Number 111705, Professional liability insurance with R+V Allgemeine Versicherung AG, Mittlerer Pfad 24, 70499 Stuttgart, Insurance cover: 250,000 euros for each individual case of damage; Annual maximum benefit: 1,000,000 euros (for all damages in one insurance year)
