According to calculations by the Institute of German Economics (IW) for Handelsblatt’s Tuesday edition, married couples save about €25 billion in taxes each year through the joint‑taxation split. Nearly 90 % of that benefit goes to couples with children.
Two‑thirds of the savings are allocated to parents who have “tax‑deductible children” – that is, minors and children in education – while the remainder goes to parents whose children are adults who have finished their studies. About nine percent of the total, roughly €2.2 billion, benefits childless couples.
Within the family group, the IW analysis shows that 63 % of the split advantage goes to the large group of 11.3 million families where both partners earn an income. The remaining 37 %-a disproportionately large share-goes to the smaller group of 2.2 million households where only one partner is salaried. A reform of the marital-splitting system would therefore, according to IW tax expert Tobias Hentze, “certainly affect single‑earner families the most”.
