This concerns, for example, deductible items from the owner-occupied home or expenses for specific healthcare costs. According to the tax authorities, people can always choose to divide the amounts differently.
Tax partners can file a tax return together and thus divide the income and deductible items. For example, married couples and people with a registered partnership are tax partners.
It can provide a tax advantage if the person with the highest income of the tax partners can deduct costs such as mortgage interest. That kite only goes up if the high earner of the two is actually in a higher tax bracket.
After all, every euro that you are allowed to deduct from the income provides a greater tax advantage for the highest-earning partner than with the least-earning partner. Additions must be added to the lowest income.
In the coming period, approximately 4 million provisional income tax assessments will be sent. The tax authorities advise recipients to check these carefully and to change them where necessary. This can prevent someone from having to repay or pay extra.
Some people automatically receive a provisional assessment because it is estimated that they would otherwise have to pay a relatively large additional amount for the final assessment. They can pay a part every month to prevent them from getting a large bill all at once.