§ 16 Tax Act (StG) - Spouses, Children under Parental Custody, Registered Partners

1. Income and assets of spouses who live in a legally and actually undivided marriage shall be aggregated regardless of the marital property regime.

2. Income and assets of children under parental care shall be attributed to the persons exercising such care until the beginning of the tax period in which the children come of age. For income derived from gainful employment, the child shall be taxed independently.

3. The income and assets of individuals living in a legally and actually undivided registered partnership shall be aggregated. The status of registered partners corresponds to that of spouses under this law. This also applies to maintenance contributions during the existence of the registered partnership, as well as maintenance contributions and the division of property in the event of separation and dissolution of the registered partnership.

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