Joint or Separate Filing in Germany: How Couples Choose
Married couples in Germany choose their assessment type every year. When joint filing (Zusammenveranlagung) saves tax, in which constellations separate filing wins, and how to change a choice you already made.
- Category
- Taxes
- Updated
- Author
- Diana Chebotareva
Married or in a registered partnership? Then every German tax return starts with a choice: joint filing (Zusammenveranlagung) or separate filing (Einzelveranlagung). For most couples joint filing saves tax, in some constellations separate filing wins. This guide shows how to make the election, when each variant pays off, and how to change a choice you already made.
The short version
- A fresh choice every year: you elect the assessment type with one checkbox in the main form (Hauptvordruck) of the tax return, separately for each tax year.
- No checkbox means joint filing. It is the default.
- Splitting tariff: the bigger the income gap between you, the bigger the advantage of joint filing. With similar incomes it is roughly neutral.
- Separate filing can win with Elterngeld or Kurzarbeitergeld, high extraordinary burdens, a severance payment under the Fünftelregelung, or when only one partner is a church member.
- You can change the choice as long as the assessment (Bescheid) is not final: in practice, by objecting within one month.
How the election works
The election is open to married couples and registered partners. You make it directly in the tax return: one checkbox in the Hauptvordruck, done. It applies to that one tax year only; next year you decide again. If you tick nothing, the Finanzamt assesses you jointly.
The practical difference: with joint filing you submit one shared return and receive one shared Bescheid. With separate filing each partner submits an own return and receives an own Bescheid. So the choice falls at the latest when you file; the filing dates are in our deadline overview.
When joint filing wins
Joint filing uses the splitting tariff: the Finanzamt adds both incomes, halves the sum, calculates the tax on that half, and doubles the result. The higher income slides out of the steep progression zone.
An example: if one partner earns €70,000 and the other €20,000, the Finanzamt taxes you as if each earned €45,000. A large part of the higher income lands in lower progression brackets, and the advantage over two separate calculations is clearly noticeable. Rule of thumb: the bigger the gap between your incomes, the more joint filing saves.
If you earn similar amounts, say €45,000 and €40,000, halving changes almost nothing. Joint filing is then roughly neutral, and it does not hurt either.
When separate filing wins
In a few constellations the math flips. Check the table for your year:
| Constellation | Why separate filing can save tax |
|---|---|
| One partner received Elterngeld, Kurzarbeitergeld, or other wage-replacement benefits | The benefits are tax-free but raise the tax rate through Progressionsvorbehalt. With separate filing this hits only the recipient, not the joint income. |
| High extraordinary burdens, such as medical costs | Only the part above the reasonable-burden threshold (zumutbare Belastung) is deductible, and the threshold depends on income. For the separately assessed partner the hurdle is lower. |
| Severance payment with the Fünftelregelung | The relief works best when the remaining income is small. Without the partner income, more of the tax break survives. |
| Only one partner is a church member | With joint filing, the special church fee (besonderes Kirchgeld) can apply. With separate filing, only the church member pays church tax on their own income. |
Important: these constellations are candidates, not guarantees. Before you file, calculate both variants, with a tool or as a rough check, and pick the cheaper one.
Changing the choice: before and after the Bescheid
- Before filing: just tick the other box. Until you submit, you are completely free.
- After filing, Bescheid not yet final: you can still change the assessment type. The practical route: object within one month of notification and request the other variant. How the objection works is in our guide to the objection against a German tax assessment.
- After the Bescheid becomes final: now a switch is possible only in narrow legal exceptions. Do not rely on that; compare before you file instead.
One joint return, no extra cost
With Norman you file the joint return in one pass: both partners in one return, at no extra cost. The tax return costs €19 one-time per tax year, and you pay only when you submit. Norman asks clear questions in English, calculates the expected refund live, and files directly via ELSTER, no own ELSTER account needed. If you prefer, you can do the whole return from Claude or ChatGPT.
FAQ
What applies if we tick no box?
Then the Finanzamt assesses you jointly. Joint filing is the default and, for most couples, also the cheaper variant.
Can we choose the assessment type fresh every year?
Yes. The election applies to one tax year only. You can file jointly for 2025 and separately for 2026, whichever is cheaper in each year.
Can we change the choice after filing?
Yes, as long as the Bescheid is not final. Object within one month of notification and request the other assessment type. After that, only narrow legal exceptions remain.
When does separate filing pay off?
Mostly when one partner received Elterngeld or Kurzarbeitergeld, with high extraordinary burdens, with a severance under the Fünftelregelung, or when only one partner is a church member. In these cases, calculate both variants.
Does joint filing cost extra with Norman?
No. The joint return is included in the €19 one-time price, and you pay only when you submit.
Joint filing at no extra cost
Norman guides you both through one joint German tax return and files via ELSTER. Joint filing included: €19 one-time, you pay only when you submit. Works from Claude and ChatGPT too.