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Created on Saturday, 08 November 2008 00:10

Last Updated on Tuesday, 11 March 2014 19:51

Tax Assessment for “Married” Homos

Being gay in a hetero world is not always easy. Since gays have been allowed to “marry” here in Germany, how about being jointly assessed for taxation – just as hetero couples can?

Two men entered a “registered cohabitation” or eingetragene Lebensgemeinschaft (so the official wording of the law for a same-sex civil-law marriage). This is regulated in §1 I Lebenspartnerschaftsgesetz (Act on Registered Domestic Partnerships). As one man applied to be jointly assessed with his partner, the tax office refused because this was not a marriage following Art. 6 I GGGrundgesetz (= Basic Law = Federal Constitution of Germany)Awesome! The Federal Ministry of Justice has published online a translation of this act. The relevant section is linked to its English translation. .

The FGFinanzgericht [city] (Fiscal Court) Berlin (April 20, 2006, re 1 K 1512/02) ruled that §26 EStGEinkommensteuergesetz (Income Tax Act) cannot be interpreted in conformity with the law and so be understood as a “family” in terms of the constitution. Following standing judgments of the BVerfGBundesverfassungsgericht (Federal Constitutional Court) , interpretation finds its limits when it stands in contrast to the wording of the law or contradicts recognizable intention of the lawmaker.

Published on the old CMS: 2007/2/11
Read on the old CMS till November 2008: 89 reads