|Margin taxation||Differenzbesteuerung, Margenbesteuerung|
|Married couples tax splitting||Ehegattensplitting||
Married couples can file a joint income tax return. Their taxable income is added up and halved. Each spouse then pays tax on half of their income.
If one spouse is on a higher level of income than the other spouse, the total tax burden is much lower than for individual taxpayers.
|Marginal tax rate||Grenzsteuersatz|
|Margin tax||Margenbesteuerung, Differenzbesteuerung|
|Maximum tax rate||Spitzensteuersatz||The maximum tax rate is 45 % in Germany. It is applied to the proportion of income that exceeds €260,533.|