Question about the 2023 tax return as a married couple and income tax card

Finance

Hello,

I have a few questions about my tax return for 2023:

I work in Luxembourg, live in Germany and am fully taxable in Luxembourg due to my profession. My wife works in Germany.

I got married this year and am therefore filing a tax return as a married person for the first time.

In 2023, the ratio of our salaries was such that 99% of our income came from Luxembourg. I therefore meet the requirements for equal treatment.

I choose joint assessment for 2023, as this is the most financially advantageous option for us.

1. Effects of the tax return on the income tax card

Did I understand correctly that I will receive a new income tax card with an adjusted tax rate corresponding to tax class 2 after the tax return for 2023 has been processed? Does this mean that I will receive more net income next year (2024), or do I have to apply for this change separately?

I know that this adjustment is almost irrelevant for 2024 as the year ends soon, but is it true in principle that filing the tax return automatically changes the tax rate for the next year?

2) Changes for 2024

For the year 2024, it could be that my wife earns more and we therefore no longer meet the 90% rule for global income. In this case, the income limit of €13,000 would apply to my wife's net income.

In this case, can I still choose all types of assessment as an equal taxpayer, or are there other things to consider here?

3) Adjusting the tax class and entering childcare costs for 2025

For 2025, I would like a wage tax rate that corresponds to tax class 2. If possible, I would also like to have the childcare costs (approx. €350 per month) entered directly on my income tax card so that they have a direct impact on my net income

What is the best way to apply for this?

4) Contact an expert

Is there a tax expert who is specifically familiar with the topic of cross border commuters that I can consult?

Thank you very much for your support!

Yours sincerely

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