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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.