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Error: Page law:estg:26b needs to be rewritten because of page renames but is not writable.
Error: Page law:estg:26b needs to be rewritten because of page renames but is not writable.
Error: Page law:estg:26b needs to be rewritten because of page renames but is not writable.
Error: Page law:estg:26b needs to be rewritten because of page renames but is not writable.
Error: Page law:estg:26b needs to be rewritten because of page renames but is not writable.
Error: Page law:estg:26b needs to be rewritten because of page renames but is not writable.
Error: Page law:estg:26b needs to be rewritten because of page renames but is not writable.
Error: Page law:estg:26b needs to be rewritten because of page renames but is not writable.

§ 26b Zusammenveranlagung von Ehegatten

Bei der Zusammenveranlagung von Ehegatten werden die Einkünfte, die die Ehegatten erzielt haben, zusammengerechnet, den Ehegatten gemeinsam zugerechnet und, soweit nichts anderes vorgeschrieben ist, die Ehegatten sodann gemeinsam als Steuerpflichtiger behandelt.