Significance of a Foreign Registration Address – No Automatic Termination of a Married Couple’s Joint Household in Germany
In the context of family and tax law matters, the assessment of whether a married couple maintains a joint household in Germany is often decisive. This question is particularly relevant when determining marital status, in maintenance law, as well as in the application of tax benefits. A recent decision by the Local Court (Amtsgericht) of Frankfurt am Main (Case No. 33 C 2294/21 (29), published on 08.09.2025, Source: urteile.news), clarifies that the mere registration of a foreign residential address by one spouse does not necessarily terminate the existence of a joint household in Germany.
Background of the Decision
An increasing number of couples, particularly due to professional commitments, are pursuing international lifestyles with residences in different countries. This regularly raises the question of where their center of life is located and whether marital cohabitation – especially with respect to a joint household – still exists in Germany.
Specifically, the Local Court of Frankfurt am Main had to assess a case in which one spouse registered a foreign address while the other partner remained in Germany. The central question was whether the foreign registration address resulted in the termination of the joint household in Germany.
Requirements for the Existence of a Joint Household
Legal Criteria
According to prevailing legal opinion, a joint household of spouses is not determined by formal considerations such as the registration of an address abroad. Instead, the actual living circumstances are decisive. What matters is whether the spouses maintain a shared center of life and whether their cohabitation forms a lasting residential and economic community.
Indicators such as joint rental agreements, shared accounts, frequency of visits, mutual household management, or participation in family events may provide evidence for the continued existence of the joint household. Mere re-registration of an address is therefore, in the court’s view, not sufficient to deny the continuation of a household community.
Tax and Maintenance Law Implications
For entitlement to income splitting for married couples and certain family law benefits, it is, under German tax and maintenance law, generally required that spouses are not permanently separated. Here too, it is not decisive whether, for example, a spouse moves their primary residence abroad for professional reasons. Instead, what matters is whether an actual separation of the marital partnership has taken place, which is demonstrated through living circumstances such as regular returns to Germany, contact with the spouse, or the continuation of shared obligations.
Key Considerations of the Court
In its reasoning, the Local Court of Frankfurt states that while a foreign registration address can be an indicator of a change in living circumstances, the mere change of address does not carry sufficient weight to deny a joint household without further examination. A comprehensive assessment of the real circumstances is always required. If the spouses remain closely connected, if a spouse returns regularly to Germany, or if joint premises in Germany continue to be used, the court finds that the continued existence of the joint household in Germany cannot be ruled out.
Particularities in International Contexts
Especially for married couples who, due to professional or family reasons, spend part of their lives abroad, it is advisable to carefully document the overall circumstances. In tax or maintenance law disputes, all indicators are often considered in the evaluation to give a comprehensive picture of the spouses’ living arrangements.
Assessment and Classification
The decision of the Local Court of Frankfurt am Main adds to legal certainty by demonstrating that formal criteria must not be assessed in isolation from actual living arrangements. Particularly in the context of cross-border lifestyles, a case-by-case assessment remains indispensable. Authorities and courts, when reviewing the existence of a joint household in Germany, cannot rely solely on the registration address abroad, but must always carry out a comprehensive fact-finding process.
Conclusion
The allocation of a foreign registration address by one spouse is not sufficient to simply deny the existence of a joint household in Germany. Rather, a careful analysis of the specific living circumstances is required.
If legal uncertainties arise in connection with international circumstances regarding the assessment of a joint household or other family and tax law matters, comprehensive advice in the individual case may be helpful. The lawyers at MTR Legal are available to companies and private individuals nationwide and internationally to support your concerns with consideration of all relevant areas of law.
