Newly Divorced – Frisch geschieden

Frisch geschieden

Taxes

In the initial year of separation, the legal question arises as to the whereabouts of the provisional tax payments already made and the spouses' outstanding tax debts up to the date of separation.
In the event of a divorce or a legal or de facto separation, the marital status at the end of the tax year, specifically on December 31, is decisive for the tax assessment.
After a separation or, at the latest, after a divorce, the former spouses are taxed separately. Everyone must declare their own income and assets and can take advantage of tax deductions.
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