§ 138 Tax Act (StG)

1. Spouses who live in a legally and factually undivided marriage exercise the procedural rights and obligations assigned to taxpayers under this law jointly.

2. They must sign the tax return together. If the tax return is signed by only one of the spouses, a deadline will be granted to the non-signing spouse. If this period expires unused, the contractual representation between spouses will be assumed.

3. Appeals and other submissions are considered to be submitted on time if one spouse acts within the deadline.

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