Cologne Finance Court

The tax office home from Augsburg informed by the combined assessment to income tax are taxable spouses, not permanently separated living, gives tax. Cooperation investment in the context of spouse splitting the legislature ties however, certain prerequisites. In particular the entering into a new life community preclude you, as the Augsburg tax firm depicts the example of a recent decision of the FG Cologne, Germany. The Cologne Tax Court recently on the action of a husband on collaboration investment with his, in a nursing home had accommodated in PVS, wife to decide. To take care of two children with his wife and to financial management, the husband had recorded a woman for Board and lodging.

He gave it financial management across as housekeeper, although she had a child by him during the disputed period. The competent tax office the consent to the disposition of the cooperation, denied it is because here his opinion to a new community and no employment acted, which living and economic community of spouses was dissolved. The Cologne tax court first found that the PVS must stand the wife of cooperation investment not in the way. Rather, it is important for the existence of a matrimonial life and economic community that the spouses so long remained committed to this also against obstacles, until she could fully live on. If the spouses lived permanently separated from each other and therefore no cooperation investment into consideration would be, was to make depending on their behavior. The Court still stressed that it was impossible to run side by side more life and economic communities.

By the applicant husband have decided to live with the mother of the new child, he finished the marital life and economic community with his wife. He live at least since the birth of the child in permanent separation from the wife, what would be a combined investment with her not taken into consideration. The Cologne judge gave a verdict in the To federal fiscal court to step in, it can be considered if the entering into of two concurrent life and economic communities is allowed due to the special circumstances of the plaintiff. From the judgment of the Cologne Finance Court, it is clear that the spouse splitting has its limits in the stock of conjugal life and economic community. When exactly this dissolves, decides not lump-sum, but according to the circumstances of the individual case. The consultation of a tax law specialist is strongly advised, to gain clarity here concerned. The Augsburg tax firm is committed with their years of experience for this, its best to enforce the interests of their clients in this and all other tax issues home.

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