The platform for choosing between a joint and a separate tax return is now open, giving married couples time until March 2 to decide whether they will file together or opt for what is often called a “tax divorce.”
This decision is far from a formality. It has a direct impact on:
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The final amount of tax payable
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The coverage of living expense presumptions (imputed income)
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Tax refunds
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Offsetting of debts
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Tax clearance eligibility
When do separate tax returns make sense? ✅
Filing separately can be beneficial mainly when:
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One spouse has outstanding tax debts while the other is entitled to a refund
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One spouse needs tax clearance and does not want it affected by the other’s liabilities
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Couples want to avoid the automatic offsetting of refunds against debts
In such cases, each spouse is assessed independently, without one partner’s obligations affecting the other.
Where are the risks? ⚠️
Separate filing also comes with important drawbacks:
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Imputed income (housing, car, tuition, assets) cannot be covered by the other spouse’s income
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Electronic expense deductions cannot be transferred between spouses
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If one spouse cannot justify their own living expenses, they may be taxed on imputed income
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The income of minor children is attributed to the parent with the higher income
As a result, couples who only marginally cover their imputed income as a household may end up paying more tax if they file separately.
What about benefits and special cases? 👨👩👧
Social benefits are not affected, as they are calculated based on total family income, regardless of whether the tax return is joint or separate
Separate filing also applies in cases of:
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Separation
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Dissolution of a civil partnership
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Bankruptcy or legal guardianship
How is the decision made? 🧮
Formally, the choice is submitted through the tax authority’s online platform. In practice, however, the critical issue is not where the declaration is made, but which option is financially optimal.
The right decision requires:
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Analysis of income
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Review of imputed living expenses
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Evaluation of debts and potential refunds
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Assessment of family and financial data
A wrong choice can lead to higher tax or loss of a refund.
Make the right choice with AFS by your side 📌
At AFS, such an important tax decision is never left to chance.
Our tax experts:
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Analyze your personal financial profile
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Advise you whether joint or separate filing is more beneficial
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Handle the full preparation and submission of your tax return
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Ensure compliance and prevent unpleasant tax surprises
👉 Trust the specialists at AFS to secure the most advantageous tax solution for you and your family.
