Imperial financial reform
In 1934 , with the Reich finance reform, the Reich income tax introduced in 1920 was further developed and the tax system with tax classes I to IV that is still in force today was created. Married couples were taxed like a single person, which, because of the progressive taxation, discriminated against single-earner marriages, which was politically wanted. Previously, spouses were taxed separately like single individuals. The income splitting was received widespread misinformation not at that time, but only introduced after a ruling by the Federal Constitutional Court 1957th The kilometer flat rate was not introduced at that time either, but was first recognized by the Federal Fiscal Court in 1955 and regulated by law in 1971.
See also: Tax Adjustment Act 1934