P account: allowance for spouses

The most important things at a glance:

Here is explained

In the event of an account attachment, every consumer is entitled to a statutory exemption of € 1,178.59. In order to be able to dispose of this statutory exemption, the person concerned must have his account converted into a garnishment protection account. This conversion must be carried out by the respective bank free of charge. It should be noted, however, that the consumer concerned must submit the application for a P account independently. In order to also ensure the existence of the spouses of the consumers concerned, the exemption can be increased by a certificate from a competent authority.

We provide information on the subject of tax exemptions for spouses so that you can increase your tax exemption accordingly and secure the existence of your partner and yourself.

When can the exemption for a spouse be increased?

  • When both spouses live in the same household.
  • When the spouses are separated and the person concerned pays maintenance.
  • In the event of a divorce, when the consumer concerned has an obligation to maintain.

Note : Allowances can only be requested for spouses and not for life partners. This does not apply if the P-account receives social benefits within the framework of a community of needs. In this case, an additional allowance can be requested.

What is the exemption for spouses?

Allowances can be applied for for up to 5 people . The graduation of the exemptions is as follows:

Basic allowance Person 1 Person 2 Person 3 Person 4 Person 5
€ 1,178.59 € 443.57 € 247.12 € 247.12 € 247.12 € 247.12

Depending on whether the spouse is the first or second person for whom the tax exemption is requested, the person concerned receives € 443.57 or € 247.12. It does not matter whether the exemption for the spouse or a child is requested first. The allowances are treated equally.

You can find more information on the tax exemptions here: P-Account: Calculate the tax exemption

What is the exemption for spouses?

Allowances can be applied for for up to 5 people . The graduation of the exemptions is as follows:

Basic allowance

€ 1,179.80

Person 1

€ 443.57

Person 2

€ 247.12

Person 3

€ 247.12

Person 4

€ 247.12

Person 5

€ 247.12

Depending on whether the spouse is the first or second person for whom the tax exemption is requested, the person concerned receives € 443.57 or € 247.12. It does not matter whether the exemption for the spouse or a child is requested first. The allowances are treated equally.

You can find more information on the tax exemptions here: P-account: individual tax exemption

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