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Germany Drafts Fixed-Allowance Tax for New Marriages, Replacing Spousal Income Splitting

Fresh calculations show single-earner couples would lose thousands of euros a year.

Overview

  • New calculations by the IW for WELT indicate single-earner couples would take home €2,198 to €5,760 less per year if the tax change is paired with ending free spousal health insurance.
  • The Finance Ministry plan would replace today’s income-splitting with a “fictive real-splitting” that lets spouses transfer up to €13,805 of allowance to lower the higher earner’s tax bill.
  • The draft would scrap wage-tax classes III and V and move married workers to class IV to reduce net-pay gaps that push many second earners into part-time work.
  • Models show little change for couples with similar pay, while a case with €70,000 and €0 income trims the tax break from about €7,000 to roughly €4,900.
  • The shift would apply only to future marriages, with the OECD urging reform and coalition talks under way as CDU figures differ on whether it would raise women’s employment.