Married women finally have the option to file separate tax returns and receive credit on their name after changes to the tax law. However, the husband is still automatically considered the responsible partner.

The change in tax law appears to have gone under the radar of many, who until recently complained that tax credits, including those related to women returning to employment, were being sent in the husband’s name.

Spouses have joint tax accounts even when they opt for separate computation and tax debits or credits are sent to the ‘responsible spouse’, which is assumed to be the male partner unless the couple declares otherwise.

The National Commission for the Promotion of Equality has repeatedly called for automatic, rather than opt-in, separate tax accounts and returns, “since equal treatment should be the default and apply to all”.

A Finance Ministry spokesperson told Times of Malta that changes in the law implemented last year allow each spouse to opt for separate tax returns.

This also applies to those with separation of assets, pensioners and those in self-employment, however, it excludes directors’ fees.

Spouses who do not opt for a separate return can avoid receiving a cheque in the name of the responsible spouse by applying to receive a tax refund directly into their bank account.

This can be done online through http://mytax.cfr.gov.mt. Otherwise, they can look up ‘CFR Services Online – Individual Taxpayers’ on the Revenue Commissioner’s website, to request a separate return.