Family support is facing new and pressing challenges in light of fundamental changes in the lifestyles of many families since the introduction of the "Ehegattensplitting" (tax brackets: Married Filing Jointly). A look at recent developments highlights this: While in 1965 only 5.8 percent of all children were born out of wedlock, this figure reached over 35 percent in 2016. Marital splitting as an instrument of family support no longer reaches many children. At the same time, many married people without children benefit from it.

It is important to note that the protection of marriage and family is laid down in the German constitution, the Basic Law. Changes must not be made at the expense of families. A simple abolition - i.e. deletion without replacement - of the marital tax credit, as recently demanded by some politicians, would contradict this principle. Alternatives must be found that are better adapted to the living situation of many families (without a marriage certificate) and single parents.

One possibility to counter the change in society described above by adjusting the tax framework is to convert the marital splitting system into a family splitting system. In this context, joint assessment with the spouse is to be abolished and joint assessment with one's own children is to be introduced.

How exactly the abolition of marital splitting in favour of family splitting would affect the individual family constellations and income groups can be read in the paper: "From marital splitting to family splitting? - An attempt to objectify the debate" here as a PDF. 

Please note, to date the study is only available in German.