Mercy Splitting

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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.