Joint taxation of spouses (Ehegattensplitting) is one of the best-known rules of German tax law for married couples. Since spring 2026 its abolition has been debated again in public, with concrete demands from parties and a ministry. This guide explains how joint taxation works, why it is questioned and which proposals are documented, without assuming a draft that does not exist.
Kurz beantwortet: Joint taxation of spouses (Ehegattensplitting) is the joint assessment of spouses under section 26 of the German Income Tax Act (EStG). Abolition is demanded in 2026 by parts of the SPD and the Greens, and a CDU minister has spoken for ending tax classes III and V, but according to the media reports from March 2026 no government bill and no coalition decision were known. You can follow later developments on bundestag.de and bundesfinanzministerium.de. Last updated: November 2026.
The most important points at a glance
- Under section 26 EStG, spouses can choose between separate and joint assessment. Joint assessment is the Ehegattensplitting.
- Critics see disincentives for the work of the partner with the lower income, usually the wife, because a higher second income is taxed more heavily.
- Supporters, mainly from the CSU and parts of the CDU, point to families and reject a higher burden on married couples.
- The proposals range from abolition for all marriages to a rule only for new marriages.
- According to the reports from March 2026, neither a government bill nor a coalition decision was known.
What exactly is joint taxation of spouses?
The Ehegattensplitting is the joint assessment of spouses. The combined taxable income is divided arithmetically into equal halves between the two partners, the tax is calculated on that half, and the result is doubled. The effect is greatest when incomes differ widely. If one partner earns a lot and the other little or nothing, total tax falls compared with two separate assessments.
The rule itself is in section 26 EStG. Spouses can choose between separate and joint assessment if both are fully liable to tax in Germany and do not live permanently apart. If one spouse chooses separate assessment, both are assessed separately. Joint assessment therefore requires the choice of both partners.
Why is abolition being discussed?
The central objection is that splitting discourages the employment of the partner with the lower income. If the second income is high, the tax pressure on the combined total rises sharply. This lowers the incentive to work more. Criticism therefore often focuses on the employment of women, because in many marriages the second income is lower.
The debate also cites a study. According to an analysis by the German Institute for Economic Research (DIW) for the Bertelsmann Stiftung, a reform could bring around 175,000 additional full-time equivalent positions, mainly from women aged 45 and over. Reports add that about half of the surveyed part-time workers say extra hours would not pay off for them financially. This is a model calculation, not a forecast of a law.
Which proposals are on the table?
The debate in spring 2026 covers proposals of different scope. The table below orders them by the reports from March 2026. The positions are demands or statements, not adopted policy.
| Actor | Position according to the report | Status |
|---|---|---|
| Karin Prien (federal minister, CDU) | Abolishing tax classes III and V would achieve a lot, linked to better incentives for women to work | Interview statement, 9 March 2026 |
| SPD (Wiebke Esdar, Serpil Midyatli) | Reform by summer 2026, with a call for a concrete proposal | Demand, no draft |
| Greens (Andreas Audretsch) | Individual taxation for new marriages with a transferable basic allowance, existing marriages unchanged unless they opt in | Demand, no draft |
| Lars Klingbeil (SPD chair) | Ending joint taxation as part of a planned tax reform, aiming at more total working hours | Initiative reported by dpa, 25 March 2026, no coalition decision |
| CSU (Klaus Holetschek) | Abolition would mean higher taxation of families, therefore rejected | Position |
| CDU (Gordon Schnieder) | No additional burdens for married couples with the CDU | Position |
The table shows that positions run across the parties. For a reliable assessment it matters whether a proposal affects all marriages or only new ones, and whether it replaces the splitting table or introduces another form of taxation.
What is documented and what is not?
It is documented that abolition is publicly demanded and disputed between the coalition partners. According to the reporting from March 2026, there is neither a government bill nor a cabinet decision. The initiative by Lars Klingbeil was described as part of a planned tax reform, not as a finished rule.
It is not documented which model would finally apply. It is equally open whether a change would apply to all marriages or only to future weddings, and from when. Anyone planning today should therefore assume the law currently in force and take changes into account only after promulgation.
What would change for married couples?
That depends on the model. If joint taxation were abolished for all marriages, the tax of couples with very different incomes would change, because the advantage of joint assessment would disappear. A model only for new marriages, as the Greens propose, would leave existing marriages untouched, unless a couple expressly opts for a change.
Assumption: a couple has an income of 60,000 euros and another of 20,000 euros per year. How strongly the tax would change under a new model can only be calculated with a concrete rule and the individual deductions. No figures are given here, because no rule exists that could be calculated.
What does the debate mean for new graduates?
For graduates who are marrying, the tax class matters in daily life, because it affects the monthly deduction from wages. The debate about tax classes III and V is therefore concrete for them. The existing rules apply today. Anyone making a decision should check the effects on wage tax and the annual settlement in advance.
How married couples are assessed jointly, and which documents this requires, is covered in our guide on joint tax returns for couples (in German). Whether joint assessment pays depends on the incomes of both partners and should be checked again each year.
Frequently asked questions
Has joint taxation of spouses already been abolished?
No. The joint assessment under section 26 EStG is current law. Abolition is demanded, but according to the reports from March 2026 no law had been adopted. You check the current status with the Bundestag.
Who is in favour of abolition?
According to the reports, parts of the SPD and the Greens call for a reform, and a federal minister from the CDU has spoken about abolishing tax classes III and V. The positions are not uniform, even within the parties.
Who opposes abolition?
The CSU has long rejected abolition and warns of higher taxes for families. The CDU also rejects it, because it does not want additional burdens for married couples.
What happens to existing marriages?
That depends on the model. Some proposals foresee a transition or a rule only for new marriages. Whether existing marriages would be affected has not been decided, because no bill exists.
Does joint assessment pay off today?
That depends on the incomes. With very different incomes the advantage is usually larger, with similar incomes smaller. A concrete calculation is possible with a tax adviser or a tax program.
What to do now
- Follow the status through the Bundestag and the Federal Ministry of Finance before relying on a possible reform.
- Check your tax class and the question of joint assessment every year with your current incomes.
- For larger decisions, have your situation advised by a tax adviser.
Related reading
- Family, partnership and money: the overview for young adults
- Joint tax return for married couples: is it worth it?
- Inheritance tax for spouses: allowance and tax class
- Tax advantages during studies: what you can deduct in 2026 (in German)
Sources: Section 26 EStG, assessment of spouses (in German, gesetze-im-internet.de), beck-aktuell, debate on abolishing joint taxation, 9 March 2026 (press, in German) and Stuttgarter Zeitung, Klingbeil initiative on joint taxation, 25 March 2026 (press, dpa, in German).
Last updated: November 2026. This guide is general information, not individual advice.
