Each year, you file a personal income tax (PIT) return. This return can be either individual or joint. A joint return allows you to optimise taxation when one spouse has significantly higher income than the other. If the couple has similar incomes (in the same tax bracket), a joint return will not result in any tax saving.
The income year is the year in which you receive income. For the rest of this article, we use 2024 as our example.
The tax year is the year in which you must file your tax return. It is the year in which you are taxed. In our example, this is 2025.
When does a joint return apply?
You must base this on your situation on 1 January of the tax year (2025 in our example).
🧑🤝🧑 I am married or legally cohabiting
Status acquired in 2024 (income year)? | Type of return in 2025 (tax year) |
Yes, in 2024 | Individual |
Before, for example in 2023 or earlier | Joint |
💡 Be careful not to confuse legal cohabitation with de facto cohabitation. De facto cohabitation requires no formalities — it simply means living together in the same household. De facto cohabitants have no obligations or rights towards each other. Unlike legally cohabiting partners, de facto cohabitants file their tax returns separately.
🙋🏻♂️ I am single or divorced
Status acquired in 2024 (income year)? | Type of return in 2025 (tax year) |
Yes, I separated or divorced in 2024 | Individual Please note, there is misleading information online — the return is indeed a split return |
No, I maintained this status throughout the entire 2024 income year | Individual |
💡 It is not possible to change civil status on 1 January, as the official date of change is the date of registration in the civil registers. Since the municipal administration is closed that day, the change can only take place on 31 December or 2 January. Please pay close attention, as this affects the type of return you are required to file.
Tax saving through the joint return
When you file a joint tax return, you may benefit from a specific advantage: the marital quotient.
What is it? The marital quotient allows income to be notionally redistributed within the couple. The spouse with the higher income transfers part of their income (the portion falling in the highest tax bracket) to the other spouse. Since that other spouse has lower income (in a lower tax bracket), the overall tax burden is reduced 😇
The marital quotient applies with two limits or caps:
1️⃣ The spouse with the lower professional income must receive a maximum of 30% of the total income
2️⃣ The total transferable professional income must not exceed 13,050 euros (2024 income)
👉🏻 Example of Audrey and Alexandre, a legally cohabiting couple, where Audrey has a taxable professional income of €40,000 and Alexandre has no professional income.
Alexandre holds 0% of the couple's total professional income, so he can benefit from the marital quotient
30% of total income, i.e. €40,000, gives €12,000 (an amount below the cap of €13,050, based on 2024 figures)
Alexandre is therefore attributed an income of €12,000, and Audrey's taxable income decreases to €28,000
Thanks to this notional transfer, both spouses will be taxed at a lower rate. The overall tax burden will therefore be reduced.
If you have any questions, contact us via the live chat at the bottom right — we will be happy to help 😇
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