What is the splitting tariff?

In the case of spouses with separate(without splitting tariff), the income tax is calculated individually.income tax is calculated individually, which in some cases can be more favorable than a joint assessment. joint assessment (with splitting tariff).

In the case of joint assessment, the total amount of taxable income of both spouses is treated as for a single taxable person and the tax rate is calculated from this. First, the income tax is calculated for half of the income and then doubled (spousal splitting).

If the incomes of both partners are different, this is usually more favorable due to the tax progression.

We have taken both cases into account when creating the severance calculator. Thus, the severance calculator can calculate the tax burden for persons with and without splitting tariff.