Under this new framework, partners can allocate a specific tax-free allowance, based on the maintenance maximum for divorced or permanently separated spouses, which is set at €13,805. The higher-earning partner can deduct this amount, allowing the lower-earning partner to benefit from a more favorable tax rate. This reform, applicable only to future marriages, seeks to incentivize full-time employment for both partners, while diminishing the significant tax advantages currently enjoyed by couples with disparate incomes. Additionally, the Ministry plans to reform tax classes for couples, eliminating classes III and V, which disproportionately benefit one partner over the other.