Steuerveranlagung: Neuregelungen für Eheleute ab 2013

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1. Reduzierung der Veranlagungsarten für Eheleute

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2. Statt getrennter Veranlagung jetzt Einzelveranlagung für Ehegatten

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Die Regeln der Einzelveranlagung für Ehegatten

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Aufteilung des Behinderten-Pauschbetrages, Pflege-Pauschbetrages

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Wahlrecht zwischen Einzelveranlagung und Zusammenveranlagung

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Befristung des Wahlrechts

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3. Wegfall der besonderen Veranlagung im Jahr der Eheschließung

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4. Veranlagung bei neuer Heirat im Auflösungsjahr der alten Ehe

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5. Gesetzliche Grundlage

§ 25 EStG - Steuererklärungspflicht

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§ 26 EStG - Veranlagung von Ehegatten

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§ 26a EStG - Einzelveranlagung von Ehegatten

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