formed with the establishment of the pact of cohabitation.
In this context, in the right column of each page of E1, where every year the married wife, said the income of her own and other information which is necessary for the calculation of the tax on the income of may this year, indicates similar elements, and any woman who is not married but has entered into a civil partnership with his male partner, and one of the two same-sex partners who have entered into a civil partnership.
Next to the phrase “Husband’s” above the right column δηλωτÎων tax data have been added for the first time the initials “M.P.P.” meaning “Part of the Pact of Cohabitation”. So the woman who has entered into a civil partnership with his male partner, as well as any person who has entered into a civil partnership with another person of the same sex is characterized as “Part of the Pact of Cohabitation” and shall be treated as tax with the marital spouse.
This development now means the full equation of heterosexual and homosexual couples with married spouses as to royalties, tax exemptions and receiving social benefits enjoyed by the latter.
In particular, the – heterosexual and ομόφυλα – pairs associated with under cohabitation if they have dependent children are beneficiaries of children’s allowances, while to determine if they are beneficiaries of other social benefits (heating allowance, rent subsidy etc.) will be taken into account and for them the income criteria that apply to married persons, which are higher than those applicable to single persons.
In addition to those concluded in accordance of symbiosis are entitled to and most high-duty-free limits for first-time home buyers, parental donations, and donations of real estate compared to a single person, and in these cases treated as married persons.
Source
After the pact of cohabitation, have changed, and the tax returns for same-sex couples that?
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