Income tax, conversion of a civil partnership into a marriage

Prerequisites

Conversion of the civil partnership into a marriage by December 31, 2019.

Documents required

• Application for amendment / repeal / waiver of income tax assessments. This includes:
  • Information on the assessment periods (calendar years) to which the application relates
  • Signatures of both spouses
  • Details of the bank details to which any credit can be transferred
• Copy of the marriage certificate (conversion by December 31, 2019)
• For years far back: Copies of previous tax assessments (if still available)

Please note

The processing of the applications can take some time, especially if older years are concerned. In some cases, old data must first be made available again, old notices revoked and amounts transferred internally.
Please do not ask any questions about the processing status in the meantime. Without the inquiries, there is indirectly a faster processing.

Deadlines

The application must be submitted by December 31, 2020.

Fees

No

Legal basis

Section 9 (5) of the Introductory Act to the Tax Code

Section 26 of the Income Tax Act