On 6 June, Germany's highest court declared a distinction in taxes paid by same-sex civil partners and opposite-sex married couples to be unconstitutional. The court ruled that same-sex couples in civil unions must be allowed to submit joint tax declarations, divided equally so as to reduce their overall liability. The court ruled that the legal changes be applied retrospectively to include all same-sex civil unions. Civil unions between same-sex couples have been allowed in Germany since 2001.
34 000 registered same-sex couples in Germany are likely to be affected. However, 16 federal states already allow same-sex couples to divide their tax returns equally. Shortly after the decision, the ruling coalition announced that legislation would be introduced to facilitate tax equality between heterosexual and homosexual couples. Click here to view an article in the Irish Times.
Meanwhile, Denmark has passed a ‘groundbreaking’ law recognising LGBT families. The vast majority of the Danish parliament has passed amendments to the Children’s Act. Danish law has allowed children to have two legal parents of the same sex since 1999. This was facilitated through the adoption of the child by the second parent. Following the amendment this will no longer be necessary for some families. For married lesbian couples, who use clinically assisted insemination by anonymous sperm donor, the co-mother can now be a legal parent from birth. Where the couple are not married the co-mother can be recognized through a simple legal procedure, similar to that used by unmarried fathers in heterosexual couples.
The amendment also provides for a binding agreement between a man, a woman and her female partner, made before conception of the child, which would determine whether the man or the female partner is to be recognised as the child’s legal parent. Danish law continues to recognise only two legal parents.
Click here to view a press release from ILGA Europe.