Constitutional requirements when introducing family splitting; Disincentives of spousal splitting with regard to supporting family and children

Summary

Original text of the question(s):<br /> <br /> What constitutional requirements is the Federal Government aware of that must be observed when introducing family splitting with regard to tax exemption of the family members' subsistence minimum, equalization of family benefits and tax consideration of maintenance claims between family members, and what false incentives does the Federal Government see in the current situation? Spouse splitting to support family and children?

Machine translation from German. The official text remains authoritative.

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