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 GG.

The FG Berlin (April 20, 2006, re 1 K 1512/02) ruled that §26 EStG 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 BVerfG, 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