Updated on 18/06/2024

Joint Allowance (AC)

What is the AC? – 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.

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.

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.
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