Tax divorce: What changes this year

19 January, 2026 12:32

Tax divorce: What changes this year

The ability to submit separate income tax return for the tax year 2025 is given to married taxpayers this year as well, with deadline by February 28, 2026 📅.

⚠️Attention

If you had already chosen to file separately in the previous tax year and the marital relationship continues, no new application is required , unless you wish to recall your choice.

🔁 On the contrary, those who want to return to joint statement , they must proceed to recall of their choice.

💳Electronic receipts – Point of attention

Particular attention is required to the issue of electronic receipts .

In separate statements There is no provision for transfer of receipts between spouses . Thus, if one of the two does not cover the required percentage 30% of his personal income , will be burdened with additional tax 22% on the remaining amount 💸.

🚨 This is a frequent "trap", which is discovered afterwards, when submitting the tax return.

❓Frequently Asked Questions & Answers

1️⃣ Is there tax offset in joint returns between spouses?

❌ No. It's done. separate tax certificate and no offsetting takes place debit and credit amount between the spouses.

2️⃣ Are benefits affected by separate declarations?

❌ No. The granting of benefits not affected from submitting separate declarations.

3️⃣ Is a separate declaration mandatory if spouses have different tax residences?

❌ No. It is already planned separate tax treatment through the joint statement.

4️⃣ How are children listed as dependents of the taxpayer on separate tax returns?

🧾Children born from a common marriage, as well as recognized children, are declared as dependents by both spouses.

5️⃣ Who declares the income of a minor child resulting from a common marriage in separate tax returns when he/she is not required to submit a tax return?

👶 The income of the minor child that is not taxed in his/her name is added to the parent's income by higher income and is declared only by him.

6️⃣Who is responsible for the evidence?

🏠 In the separate declarations:

There is no concept. family income .
The proof of subsistence and acquisition is burdened each spouse individually .
Coverage of deductions with income from the other spouse through capital consumption is not permitted.

7️⃣Does notification have to be made every year?

📝 No. Notification is required only if you wish to revoke of the separate declaration, until February 28 of the corresponding year.
In case of revocation and a new choice of a separate declaration in a later year, a new notification is required within the same deadline.