Spouse with little or no income: could joint filing create a refund?
A large income difference between spouses can make joint assessment particularly relevant where the German eligibility requirements are satisfied.
Request my free preliminary check →Why payroll may not reflect the annual benefit
If the working spouse was taxed under class I or IV during the year, payroll may not have reflected the eventual joint-assessment position.
A spouse arriving late in the year can still matter
The statutory conditions for spouse assessment may arise during the tax year. The exact residence and cross-border facts must be checked.
Foreign spouse income is important
Even where the spouse had no German income, foreign income can be relevant. Tell us about income earned outside Germany so the preliminary review is not based on an incomplete picture.
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
My spouse arrived in December. Is the year automatically lost?
No. The timing can still permit joint assessment if the statutory conditions are met.
What if my spouse earned income abroad?
That income can be relevant and should be included in the review.
This page provides general information only. The tax result and filing requirements depend on the individual facts and applicable law.