Business expenses are expenses that arise from performing dependent employment as an employee, for example costs for specialist literature, work equipment, business trips. Travel costs between home and work are taken into account at a flat rate of 30 cents per kilometer. The flat rate per kilometer increases from the 21st kilometer for 2021 to 2023 to 35 cents and for 2024 to 2026 to 38 cents per kilometer.
An allowance can be taken into account if the anticipated expenses exceed the employee lump sum of 1,000 euros.
Special expenses are, for example, maintenance payments to the divorced spouse, church tax paid and donations. An allowance can be taken into account as long as it exceeds the special expenses lump sum of 36 euros for single people or 72 euros for married people.
Other special expenses are the so-called pension expenses, such as social security contributions or contributions to liability insurance. However, these are not included in the special expenses lump sum, but are automatically taken into account in the pension lump sum.
Lump sums for disabled people:
These are based on the degree of disability as determined by the pension office.
Extraordinary burdens are, for example, medical expenses. It is possible to take into account an allowance for medical expenses in the amount of the expenses minus any reimbursement, for example by your health insurance. The medical expenses only have a tax effect if they exceed a certain percentage of your income (the so-called reasonable burden).
In exceptional cases, allowances can also be taken into account as an income tax deduction feature instead of the number of children. This happens, for example, with children from abroad who live outside an EU or EEA country and are not entitled to child benefit.
Negative income (losses) from commercial, professional or agricultural activity, negative income (losses) from a rented property:
An allowance can be taken into account for the first time from the calendar year following the year of acquisition or completion.
Amount for single parents: An allowance can only be taken into account for widowed single parents who are classified in tax class III in the year of the death of the spouse and in the following year. Calculate all of these from tax return calculator.
Increased amount for the relief amount for single parents:
Employees for whom, in addition to the relief amount taken into account in tax class II for single parents (for one child), an increase amount for another children living in their household must be taken into account, can submit an application for an exemption to the local tax office responsible for their place of residence. The tax office then forms the tax exemption in the amount of 240 euros (with two children), 480 euros (with three children) etc.