When preparing the initial separate tax assessments following a separation or divorce, taxpayers are often confronted with the problem that numerous relevant aspects have not yet been finally clarified between the parties. These unresolved issues include parental custody, the amount and payment of maintenance and the allocation of the marital residence. The lack of clarification of these issues makes it difficult to declare tax circumstances correctly and without contradiction in individual tax returns.
In order to ensure conformity in the information and to avoid discrepancies in the tax returns, it is advisable to apply to the relevant tax authority for an extension of the deadline for submitting the tax returns until the disputed points have been clarified. This also allows a certain amount of leeway in the tax structuring of maintenance payments afterwards. Alternatively, it may be advisable to draw up a provisional statement of income and assets post-separation and submit it to the tax authorities for a provisional calculation of the tax burden.