I have become a cohabitant in 2016
Cohabitants which are not spouse-equivalent are taxed separately in tax class 1.
- Interest on debt that both are responsible for can be divided between the parties according to a real and internal agreement on liability for the debt. If you do not have an internal agreement, you split the interest deduction in equal parts. This is done under item 1.3.
- Child care deduction can be divided equally between the parents in item 3.2.10.
I got married
If you married after November 1, 2015, you will be taxed separately. However, the spouse with the lowest general income can request to be taxed together with the other spouse, if you have a joint home before the end of 2016. You do this under item 1.3.
I separated or got divorced during the year
- If you have been divorced or separated before the end of the fiscal year, you will be taxed separately in tax class 1.
- If one of the spouses supported the other for most of the separation or divorce year, and/or by subsequent contributions, that person can request tax class 2. You do this under item 1.3. If you do, you cannot also claim a deduction for any contribution.
- Deduction items related to specific income is deductible by the spouse who is taxed for the relevant income.
- Expenses that are not linked to specific income items, is generally registered on the person who is responsible for the expense.
- Interest on debt which both are responsible for, can be deducted in item 3.3.1 by the person who have paid interest, if both parties agree. If they do not agree, the interest is divided equally, unless there is information that the spouses are not equally responsible for the debt.
- Expenses due to breakup (legal expenses in the distribution of household goods, visitation rights, child support or other private costs associated with breakups) are not deductible.
I was separated or divorced and we moved back together during the year
Separated spouses who moved together again by the end of 2016, receive the same tax class as spouses.