Tax consequences of divorce

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Tax consequences of divorce

The dissolution of a marriage is not only an emotional challenge, but also brings with it a variety of practical and financial considerations. In this blog post, we take a look at the tax consequences of divorce.

1. Change of tariff

When divorcing, spouses switch from joint taxation to separate assessment. This means that the rate for single taxpayers is applied instead of the rate for married couples. The cut-off date for this change is December 31 of the following year.

2. Dealing with taxes already paid

Outstanding tax debts up to the date of separation can be jointly and severally charged to both spouses. Payments made will be credited or refunded in equal shares upon separation, unless there is another agreement or court ruling.

3. Maintenance payments

When separating, it must be decided who has custody of the children, as maintenance payments are relevant for tax purposes. The spouse obliged to pay maintenance can deduct the maintenance payments from their income, while the spouse entitled to maintenance must declare them as income. Maintenance contributions for children aged 18 and over can no longer be deducted, but do not have to be taxed by the child.

4. Splitting of pension provision

Occupational pension provision is split equally. Spouses can agree on a different division or waive the division. Splitting pillar 3a in half can lead to tax consequences at a later date.

5. Repurchase into the pension fund

After the divorce, there are pension gaps that can be filled with tax-privileged buy-ins. The Federal Supreme Court allows these paid-in funds to be withdrawn as a lump sum, even if this takes place within three years before retirement.

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