The Family in Tax Law

Abstract

The article examines the role of the family in tax law. It starts from the constitutional requirement of special protection of the family and its consequences for tax law. Subsequently, it verifies the decrease in the family members’ ability to pay taxes due to the expenses necessary to maintain the family and the children. Furthermore, it is argued that the recognition of a family existential minimum is to be observed by the tax legislator, as well as a prohibition of discriminatory treatment of the family in comparison to couples without children.