Joint German tax returns for married expats
Married couples can have an important choice between individual and joint assessment where the statutory requirements are met.
Request my free preliminary check →Eligibility can arise during the year
Under § 26 EStG, the relevant conditions can be satisfied at the beginning of the tax year or arise during the tax year. This is particularly important where a spouse moves to Germany later in the year.
Payroll tax class is not the final assessment
A spouse may have been taxed through payroll under class I or IV before the marital situation was reflected. The annual joint assessment can therefore differ significantly from wage tax already withheld.
Income differences can make the check valuable
The potential effect is often especially relevant where one spouse earned substantially more than the other, but the result depends on both spouses’ full circumstances and cross-border income.
You can use the contact form without a Lohnsteuerbescheinigung and send your question first.
Ask a question or request a free check →Frequently asked questions
Does my spouse have to earn German salary?
No. Joint-assessment eligibility and the tax result depend on the statutory conditions, not simply on both spouses having German salary.
Does tax class determine whether we can file jointly?
No. Wage-tax class and annual assessment are related but separate systems.
This page provides general information only. The tax result and filing requirements depend on the individual facts and applicable law.