If two people are married or in a relationship, they can tax their income together. They are therefore understood as a household and therefore the economic core of the Spousal splits described, that the SPD now wants to reform and about which there are more myths and half-truths in circulation than about almost any other tax law.
The effect of spousal splitting can be made clear using a simple calculation example. Assume that an employee’s taxable income is 80,000 euros per year. As a single person, this employee would have to pay 22,715 euros in taxes. If she gets married and her partner doesn’t earn anything, it will be reduced tax burden to 14,418 euros.