Widow splitting

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The widow splitting according to § 32a 6 no. 1 para. Income Tax Act in Germany is a special income tax rate in the context of individual assessment . Widowed taxpayers are assessed according to the splitting table in the year following the year of death . The widow splitting requires that the spouses could be assessed together in the year of death. For example, if the spouses lived separately during the year of death, widow splitting does not apply in the following year either. Widow splitting is often confused with grace splitting according to Section 32a (6) No. 2 EStG.