The Institute of German Economy (IW) estimates that the tax savings couples receive from the Ehegattensplitting – and therefore the cost to the state – total about €25 billion per year. Of this amount, roughly 90 % benefit couples with children.
Approximately two‑thirds of the savings go to parents with “tax‑eligible” children, meaning minors and children still in education. The remaining portion is allocated to parents whose children are adults and have completed their training. About 9 % of the total, or roughly €2.2 billion, benefits child‑less couples.
Within the family group, 63 % of the splitting advantage is enjoyed by the larger cohort of 11.3 million families in which both spouses earn an income. A disproportionately higher share – 37 % – goes to the smaller segment of 2.2 million households where only one spouse works. Accordingly, a reform of the Ehegattensplitting would “certainly hit single‑earner families above all” explains IW tax expert Tobias Hentze.