The respective marital property regime has far-reaching legal and tax consequences in terms of inheritance and gift tax, but also in terms of income tax. Even if spouses are jointly assessed, the legal principle of separate assets applies. Neither spouse is liable for the other's tax debts. This can be very important if, for example, B. taxes are assessed in the course of insolvency or succession and the person actually responsible for the tax burden cannot pay it from his assets. The other spouse can then request that they only be liable for the taxes attributable to their income. And he can also have the advance payments that he has paid taken into account. If the advance payment was paid from the joint account, half of it will be credited to each person in case of doubt.
The application for the division of the tax debt must be stopped before the “joint” debt has been paid; subsequent division and reimbursement is not possible. In most countries this applies analogously, although separate tax assessments are usually issued anyway and collective liability is rarely found, even among married couples.
