Individual or joint assessment in the income tax return
April 14, 2013 | 25,00 EUR | answered by StB Patrick Färber
Hello,
I earned a gross monthly income of 4100 euros from January 1, 2012 to the end of March 2012, and then received a severance payment of 150,000 euros at the end of March 2012.
I was unemployed from April 1, 2012 to July 23, 2012 and received unemployment benefits of approximately 5500 euros.
From July 24, 2012, I started a new job and received a gross monthly income of 5250 euros until the end of December 2012.
My wife was employed full-time throughout 2012 and earned 3000 euros gross per month.
From January 1, 2012 to the end of July 2012, we had tax class 4/4 and then switched to tax class 3 (for my wife) and 5 (for me) from August 1, 2012 until now.
As the income tax assessment is coming up, my question is whether we should file our taxes jointly or separately.
I have already provided all documents to a tax assistance association near me, but I am not sure if this was the best solution as their statements are not entirely clear to me!
I look forward to your response!
Best regards,
Oliver S.
Dear Oliver S.,
In my opinion, the question cannot be exhaustively or accurately answered within the scope of the forum and considering your situation. I am happy to explain why:
If the wage tax assistance association has all the figures available (not just the gross wages, but also the income tax deductions, special expenses, advertising costs etc.), then the calculation program should be able to provide a clear answer. Therefore, perhaps a brief feedback on how the statements of the wage tax assistance association were not clear.
It is impossible to calculate a tax only with your numbers, everything would have to be entered including wage tax deductions etc.
However, one can generally say the following:
In your case, separate assessment might be more favorable, because you have received tax-free income subject to progression reservation (unemployment benefits) to a not insignificant extent, which would "infect" the tax burden of the other partner in the case of joint assessment, because their income would also be subject to the increased tax rate. Therefore, separate assessment should always be considered in the case of "progression income". Did the wage tax assistance association also see it that way?
If I understand correctly, you have accepted a lower net income in favor of your wife since August. Class 3/5 can lead to additional payments in certain cases.
I would actually recommend that you enter all the numbers for the tax return. Any reasonably usable program can perform the examination of joint and separate assessment with one click.
I regret not being able to make a precise statement, as there are too many factors at play here...
Did it at least help a little?
Best regards,
Patrick Färber
Tax Advisor
patrickfaerber@arcor.de
