spouses who are both employees can use from the 2010 calendar year income tax deduction for a new trial. Instead of combining the tax classes III and V or the control classes IV and IV, they can then also the combination of IV and IV choose factor.
achieved through the so-called factor method they want for each of the spouses, the tax relief provisions be taken into account in its own income tax deduction - in particular the basic allowance. The factor also tax-reducing effect of the splitting process is considered in the income tax deduction.
The advantage: Even the income tax deduction for each spouse are the tax deductions - in particular the basic allowance - into account. In addition, high payments are avoided, which can occur when combining III-V.
records on tax card
If you want to apply the factor method in the next year, can apply for the registration of the factor of receiving the tax cards, 2010 at his local tax office. The factor is determined by the competent tax office determined and recorded. The known combinations of the control classes III and V, and IV and IV are still possible without factor.
New calculation option
all who are wondering now whether the new factor method is worthwhile for them, it recalculate the internet themselves in the future. The Federal Ministry of Finance and the Finance authorities of the countries put on the website - in addition to the tax calculator - in short, a calculation option available for the factor, so that the workers' spouses to consider the tax impact of the tax bracket combination.
Also we are here to help, of course.
