file joint returns

The income of both spouses is totalled
and the married couple is then assessed to income tax as though each spouse
had earned exactly half the total of each income category. This system of
“splitting” thus ensures the best possible use of allowances and of the lower
progressive rate in the scale and, indeed, is an important feature of the German
system of support for married couples and families.

The basis of assessment is the income earned or received in the tax year on a
cash basis. The assessment notice will generally be issued between six weeks
and three months after the return is filed, and payment of any outstanding
balance is then due within the next 30 days. A refund can also be expected
promptly. If there is a final payment to be made, the taxpayer can generally
expect to be asked to make quarterly payments on account of the tax due for the
following year.