Joint Allowance (AC)
Updated on 29/06/2026Definition
The Joint Allowance (AC) is a specific concept in the withholding tax procedure on salaries. When both spouses, who are taxed jointly, are employed, a lump-sum allowance is granted indicated as "AC" on the first additional tax card of the spouse earning the lower salary.
What is the amount of the AC? – The Annual Joint Allowance (AC) totals 5,520€ per year or 460€ per month, and is comprised of the following components:
- Lump sum for acquisition expenses - 540€
- Lump sum for special expenses - 480€
- Extra-professional allowance - 4.500€
How to obtain the AC? – The allowance is calculated automatically by the tax administration and appears on the tax card of the spouse with the lower income.
When does the AC expire? – The Joint Allowance expires if the couple separates or if one spouse stops working.
Frequently asked questions
Who is eligible for the AC?
The Joint Allowance is available to married couples who both work and file a joint tax return. Civil partners are also eligible to claim it when they file their tax return at the end of the year.
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