Tax splitting II

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Tax splitting II
Logo of the Federal Constitutional Court on its decisions
Decision announced
June 30, 1964
Case designation: Submission of a legal dispute by the Federal Fiscal Court by way of specific regulatory control
Reference / reference: BVerfGE 18, 97
statement
The isolated joint assessment of spouses and children for income tax is unconstitutional and void.
Judge
dissenting opinions
no
Applied Law
Art. 3 and 6 of the Basic Law

Tax Splitting II is the decision of the Federal Constitutional Court that annulled parts of the Income Tax Act 1951, 1953, 1955 and 1958. It continues the case law from the Tax Splitting I decision :

  • Dating back to the 1939 Income Tax Act saw a joint assessment of spouses before such a way that two taxpayers were combined into a taxable entity. The declared aim of this standard was to guide married women not to work. The court declared this to be unconstitutional.
  • The progression tariff introduced in 1951 with an exponential percentage tax rate was overridden for married couples because they were worse off than non-married people simply because they were married. With this decision, the court also suspended the joint taxation with children.
  • As a reaction, the Adenauer government introduced an income tax law in 1958 , with a splitting that became a tradition in German tax law. Due to the non-retroactivity , no regulation could be issued for the past few years.