For many Germans, filing the tax return is getting closer. In order to get money back from the tax office, it is advisable to also state special expenses.
When the deadline for filing the tax return approaches, the documents will be checked again in German households. After all, old receipts have to be found to be able to deduct additional expenses from the tax.
Tax return 2019: what are special expenses - and where do I enter them?
In addition to advertising costs, there are also so-called special expenses that you can specify as a tax-reducing collective item in your income tax return. This includes various expenses that were incurred privately, i.e. for personal use and that do not count towards business expenses or professional advertising costs.
Also important to know: Special expenses can only be offset against tax in the year in which they were incurred.
The special editions that you can enter are again divided into two groups:
- pension costs
- other special editions
Find out here : Tax return 2019: Why you should keep the receipts better anyway .
Tax return 2020: when the special expenditure lump sum takes effect
Pension expenses include contributions to basic health insurance and compulsory long-term care insurance, as well as private old-age provision.
Other other pension expenses are:
- unemployment,
- acquisition,
- term life,
- liability,
- Accident-,
- disability,
- Pension and capital life insurance
Also interesting : Tax return 2019: With these allowances, there is more money.
But be careful: The lump sum for special expenses does not apply here, as other pension expenses can generally be deducted up to a maximum of EUR 23,712 or EUR 47,424 (for married couples or partners who are assessed together). In addition, the deductible portion of the pension expenses is reduced by the tax-free portion that the employer pays into the pension insurance.
The tax office, on the other hand, automatically estimates the special expenditure lump sum at 36 euros for single persons and 72 euros for married people per calendar year . So you do not have to submit an application for this. However, the prerequisite that you can claim the lump sum is that you also submit an income tax return.
However, this only includes the other special editions, since they are fully deductible. According to paragraphs 10 to 10g of the Income Tax Act, these include:
- church tax
- donate
- Childcare costs
- school fees
- Maintenance services (to ex-partners)
- Costs for initial training or a first degree
- Contributions to the Riester contract
- Maintenance payments to the ex-partner
But be careful: Many households often have significantly higher special expenses . You can send them off, but they have to be entered in different forms and possibly provided with the corresponding documents:
- Church tax and donations: in the mantle sheet on page 2
- Social security contributions / contributions for old-age provision: in the annex, pension expenses on page 1
- Riester savers: in Annex AV
- Childcare costs: in the child facility
In addition, not all special expenses can be deducted from the tax in full . While this is completely possible with church tax, you can only claim tuition costs up to a maximum of EUR 6,000 a year.
You can also deduct only two thirds, up to a maximum of 4,000 euros per child and calendar year from the tax as expenses for childcare expenses. However, a loss carryforward as for advertising costs is not possible.
Read also : How to submit your 2019 tax return retrospectively - and get a lot of money back.
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Tax return 2019 compact: submit changes, deadline and retrospectively
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