social sciences
special features
about glbtq

Advertising Opportunities
Press Kit
Research Guide
Terms of Service
Privacy Policy
site guide
search tips
research guide
editors & contributors
contact us
send feedback
write the editor
Subscribe to our free e-mail newsletter to receive a spotlight on glbtq culture every month.
e-mail address:
Popular Topics in The Arts
Drag Shows: Drag Queens and Female Impersonators Drag Shows: Drag Queens and Female Impersonators
Female impersonation need say nothing about sexual identity, but it has for a long time been almost an institutionalized aspect of gay male culture.
Photography: Gay Male, Pre-Stonewall Photography: Gay Male, Pre-Stonewall
Although sparse in images documenting the gay community, pre-Stonewall gay male photography blurs the boundaries between art, erotica, and social history.
Erotic and Pornographic Art: Gay Male Erotic and Pornographic Art: Gay Male
Given the historic stigma around making, circulating, and possessing overtly homoerotic images, the visual arts have been especially important for providing a socially sanctioned arena for depicting the naked male body and suggesting homoerotic desire.
New Queer Cinema
Independent films that aggressively assert homosexual identity and queer culture, the New Queer Cinema can be seen as the culmination of several developments in American cinema.
White, Minor
Renowned photographer, teacher, critic, editor, and curator, Minor White created some of the most interesting photographs of male nudes of the second half of the twentieth century, but did not exhibit them for fear of scandal.
Halston (Roy Halston Frowick)
The first international fashion superstar, Halston dressed and befriended some of America's most glamorous women.
Surrealism Surrealism
An artistic movement that grew out of Dadaism and flourished in Europe shortly after World War I, Surrealism embraced the idea that art was an expression of the subconscious.
Winfield, Paul
Film, stage, and television actor Paul Winfield was openly gay in his private life, but maintained public silence about his homosexuality.
Topics In the News
German High Court Grants Same-Sex Couples Equal Tax Benefits
Posted by: Claude J. Summers on 06/06/13
Last updated on: 06/06/13
Bookmark and Share

In a major ruling released on June 6, 2013, Germany's Federal Constitutional Court ruled that same-sex couples are entitled to the same tax benefits granted to married heterosexual couples. The ruling, which greatly strengthens the country's "Life Partnerships," or civil unions, is seen as a rebuke to Chancellor Angela Merkel's center-right government.

The Federal Constitutional Court ruled 6-2 that Life Partnerships, which have been available to same-sex couples in Germany since 2001, must offer the same benefits as marriage. As reported by Juergen Baetz in the Associated Press, the Court ruled that treating the two forms of partnerships differently for tax purposes violates the country's guarantee of equal rights. Treating Life Partnerships differently from marriage constitutes "unequal treatment because of sexual orientation." Failure to be vigilant in guaranteeing equality "leads to discrimination against a minority," it warned.

Currently, married couples in Germany may file income taxes jointly, which can significantly lower their overall tax burden especially when one partner earns more than the other. However, couples in Life Partnerships are unable to avail themselves of this option.

The Merkel government had argued that married couples should enjoy greater protection and tax benefits because they usually have children. The Court, however, struck down that argument, ruling that policies in favor of families and children cannot be promoted by discriminating against couples in Life Partnerships.

In its ruling, the Court ordered the government to amend the relevant laws retroactively to 2001, when the Life Partnership law became effective. The ruling makes many couples in Life Partnerships eligible for substantial refunds for having overpaid their taxes.

In response to the decision, Family Minister Kristina Schroeder said she appreciated the clarity offered by the ruling and said that the law would be changed. On behalf of the government, she vowed that the necessary legislation to implement the decision would be passed by the fall.

Gay rights activists welcomed the decision. "The principle of equal treatment is valid for all citizens, independently of their sexual orientation," said the German Association of Lesbians and Gays.

Openly gay Foreign Minister Guido Westerwelle, of the Free Democrats (FDP), said the ruling showed the time had come "for German tax law to be as modern as its society."

In 2012 all parties in the Bundestag expressed support for extending equal tax benefits to same-sex couples except for the Chancellor's conservative Christian Democratic Union.

While there have been initiatives to institute marriage equality in Germany, none has yet received majority support in the Bundestag.

Some time ago, openly gay Mayor of Berlin Klaus Wowereit observed that on glbtq issues, "German society has been ahead of the lawmakers for a long time now."

In the videos below, Wowereit, who was first elected Mayor of Berlin in 2001, addressed the Victory Fund's International Gay and Lesbian Leadership Conference in San Francisco in 2009.

Related Encyclopedia Entries
browse:   arts   literature   social-sciences   discussion boards
learn more about glbtq       contact us       advertise on glbtq.com
Bookmark and Share

glbtq™ and its logo are trademarks of glbtq, Inc.
This site and its contents Copyright © 2002-2015, glbtq, Inc.

Your use of this site indicates that you accept its Terms of Service.