Module 118 min2216 wordsFree — no account
Twenty-five percent, and the allowance that replaces everything
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 151 words · 2 min
Practical case
How much stays taxable?
A married couple is assessed jointly. The husband earns 2,600 euros of investment income, the wife 300 euros. Together they pay 400 euros in custody fees. What is the couple's total taxable investment income?
Hint: First distribute the joint allowance under the rule in section 20(9) sentence 3, and only then check whether the custody fees play any part.
Show the solution
The joint saver's allowance is 2,000 euros, attributed half to each, so 1,000 euros each. The wife has only 300 euros of income; her proportionate allowance exceeds that by 700 euros, and that part is to be deducted with the husband. He therefore has 1,000 plus 700, that is 1,700 euros available. His income of 2,600 euros is reduced by that to 900 euros, and the wife's to zero. The custody fees are left out of account entirely, because the deduction of actual related expenses is excluded.
Answer: 900 euros
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