{"id":3099,"date":"2013-06-06T08:28:06","date_gmt":"2013-06-06T08:28:06","guid":{"rendered":"https:\/\/www.mth-partner.de\/?p=3099"},"modified":"2025-10-28T07:12:57","modified_gmt":"2025-10-28T07:12:57","slug":"steuerrecht-ehegattensplitting-gilt-nach-dem-bundesverfassungsgericht-auch-fuer-eingetragene-lebenspartnerschaften","status":"publish","type":"post","link":"https:\/\/www.mth-partner.de\/en\/according-to-the-federal-constitutional-court-tax-law-spousal-splitting-also-applies-to-registered-partnerships\/","title":{"rendered":"Tax law: Marriage splitting also applies to registered civil partnerships according to the Federal Constitutional Court"},"content":{"rendered":"<p><strong>Federal Constitutional Court, 06.06.2013, Ref.: 2 BvR 909\/06 et al.<\/strong><\/p>\n<p>German income tax law, including German income tax law, is governed by the individual principle. This systemic principle of German tax law states that German tax laws are generally applied separately to each taxpayer and that income tax is therefore only assessed for the individual taxpayer on the basis of their taxable income.<\/p>\n<p>However, individual assessment is interrupted by spousal splitting in accordance with \u00a7 26 EstG.<\/p>\n<p>Accordingly, spouses can choose between individual assessment (Section 26a) and joint assessment (Section 26b) if<\/p>\n<p>- are both subject to unlimited income tax liability within the meaning of \u00a7 1 (1) or (2) or \u00a7 1a<\/p>\n<p>- they are not permanently separated and<\/p>\n<p>- they met the conditions set out in points 1 and 2 at the beginning of the assessment period or during the course of the assessment period.<\/p>\n<p>According to the highest court rulings of the Federal Fiscal Court (see BFH judgement of 20 July 2006, case reference: III R 8\/04), registered civil partnerships were not previously entitled to joint assessment because the legislator had expressly restricted this procedure to spouses in accordance with \u00a7\u00a7 26, 26b EStG and partners in registered civil partnerships were not covered by the wording of the provisions.<\/p>\n<p>The corresponding application of the provisions (Sections 26, 26b EStG) was also not required in the absence of an unintentional loophole in the case law of the highest courts.<\/p>\n<p>Contrary judgements of individual <a href=\"https:\/\/www.mth-partner.de\/en\/steuerrecht-rechtsanwalt\/einkommensteuer-ehegattensplitting-gilt-auch-bei-eingetragenen-lebenspartnerschaften\/\">Tax courts<\/a> were therefore not applied by the tax authorities.<\/p>\n<p>The Federal Constitutional Court has now ruled in the above-mentioned judgement that registered civil partnerships must be treated in exactly the same way as marriages with regard to spousal splitting.<\/p>\n<p>The unequal treatment practised to date is therefore unconstitutional.<\/p>\n<p>The court also ruled that the legislator must amend the laws with retroactive effect from 1 August 2001 and that the existing regulations on spousal splitting for married couples must be applied to registered civil partnerships on a transitional basis until new regulations are drawn up.<\/p>\n<p>Source: Federal Constitutional Court<\/p>\n<p><b>Important Note: The content of this article has been prepared to the best of our knowledge and belief. However, due to the complexity and constant evolution of the subject matter, we must exclude liability and warranty.<\/b> Important Notice: The content of this article has been created to the best of our knowledge and understanding. However, due to the complexity and constant changes in the subject matter, we must exclude any liability and warranty.<\/p>\n<p>If you need legal advice, feel free to call us at 0221 \u2013 80187670 or email us at info@mth-partner.de.<\/p>","protected":false},"excerpt":{"rendered":"<p>Until now, registered civil partnerships and marriages between same-sex partners have been treated differently under tax law. This article presents the judgement of the Federal Constitutional Court from 06\/06\/2013.<\/p>","protected":false},"author":4,"featured_media":12206,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[2585,2243,2228,2229,2239],"class_list":["post-3099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-steuerrecht-rechtsanwalt","tag-26-estg","tag-aussetzung-der-vollziehung-einkommensteuerbescheid","tag-einkommensteuererklaerung-abzug-leerstandskosten-immobilien","tag-einkommensteuererklaerungen-werbungskostenueberschuesse","tag-vollstreckung-einkommensteuerbescheid"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Steuerrecht: Ehegattensplitting gilt nach dem Bundesverfassungsgericht auch f\u00fcr eingetragene Lebenspartnerschaften<\/title>\n<meta name=\"description\" content=\"Das Ehegattensplitting des EStG ist nach einem Urteil des Bundesverfassungsgerichts auch auf eingetragene Lebenspartnerschaften anwendbar.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mth-partner.de\/en\/according-to-the-federal-constitutional-court-tax-law-spousal-splitting-also-applies-to-registered-partnerships\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Steuerrecht: Ehegattensplitting gilt nach dem Bundesverfassungsgericht auch f\u00fcr eingetragene Lebenspartnerschaften\" \/>\n<meta property=\"og:description\" content=\"Das Ehegattensplitting des EStG ist nach einem Urteil des Bundesverfassungsgerichts auch auf eingetragene Lebenspartnerschaften anwendbar.\" \/>\n<meta property=\"og:url\" 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