Splitting process

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Methods for determining the income tax of maintenance communities are referred to as splitting procedures . For tax purposes, the individual income of people who earn above average is wholly or partially assigned to other people in the maintenance community who live on it.

The background to this is the tax progression that is common around the world , which means that the tax burden increases faster than income. It is justified by the ability to pay principle : who deserves much, can do without his income a higher proportion than someone of little deserved.

Since the income of the main breadwinner is often distributed among several people in the maintenance communities (especially families), the productivity of the entire maintenance community is lower than the isolated view of the primary breadwinner would suggest. What all splitting methods have in common is that they try to compensate for this disadvantage in whole or in part.

Well-known examples are the German spouse splitting and the French family splitting . Splitting procedures can also be used in other areas of tax law and without progression.

So z. For example, family insurance in the German statutory health insurance only applies to splitting for those married couples whose total family income is not higher than the contribution assessment limit : in this area of ​​income, the " non- contributory" effect for non -income members (e.g. spouses, children) that it makes no difference how income is distributed within the family. Without this splitting, the single-earner family would pay more contributions with the same productivity. If, however, the total family income is higher than the contribution assessment limit, it is no longer a question of splitting, but rather a procedure that, with the same family income, puts a single-earner family in a significantly better position than a family with two spouses with roughly the same income: with the same family income, provided that it is is above the ceiling, pay different amounts of contributions in one- earning and two-earning rows , as the total contributions due depend on the distribution of income among the spouses. Income from single-earning wages is only taken into account up to the amount of a contribution assessment ceiling, income from two-earning couples with equal income distribution, however, up to twice the contribution assessment ceiling.

Individual evidence

  1. ↑ Concise Dictionary of Economics (HdWW), Volume 3, Willi Albers (Ed.), 1981, ISBN 3-525-10258-5 , p. 331