Mercy Splitting
The grace splitting - not to be confused with the widow splitting - is a special income tax rate in Germany as part of the individual assessment . Divorced spouses are assessed in the divorce year according to the splitting table if the following requirements are met in accordance with Section 32a (6) No. 2 EStG :
- In the year of the divorce, the spouses fulfilled at least part of the requirements for the spousal assessment,
- the previous spouse remarried in the year of the divorce and
- The previous spouse and his new spouse meet the requirements for the spousal assessment at least temporarily during the divorce year.