Commute to work, relocation, training: for many employees it is worth filing a tax return and thereby getting money back from the tax office. To do this, however, they must provide precise information.
Berlin (dpa / tmn) - At the end of July the time has come: The tax return for 2019 is due at the latest and must be received by the tax office. "The tax is worth it for most employees, because it can significantly reduce their tax burden and save cash," says Prof. Hartmut Schwab, President of the Federal Chamber of Tax Advisors.
Especially if advertising costs exceed the flat rate of 1000 euros, you should claim them for tax purposes. The sum can be reached quickly by spending on work equipment, specialist books, further training, business trips or travel expenses to work. This also applies if costs for childcare or household-related services, such as domestic help, have been incurred.
Make precise statements
If personal circumstances change, this is reflected in the tax return: "If you move, you can claim professionally induced moving costs as advertising costs," says Uwe Rauhöft from the Federal Association of Wage Tax Assistance Associations. "If, on the other hand, the costs are of a purely private nature, you can state them as a household service." The prerequisite is that there is an invoice and no cash payment.
A common mistake that taxpayers make in this context is general information such as "2000 euros for craftsman services". The respective service must be broken down by activity, company and cost, says Isabel Klocke from the taxpayers' association.
The job title is important
At the beginning of the tax return, you should provide precise information in the job title - and not just state the status "employee" or "employee", for example. Because depending on the profession, different things can be tax deducted. For example, teachers can claim costs for writing materials.
The tax return is also worthwhile when you switch from training to work. Because the wage tax is calculated as if a uniform salary had been paid every month throughout the year. If this is not the case, the excess amount will be refunded.
Initial study costs count as special expenses
However, the deductibility of the costs of studying or training remains severely restricted by a decision of the Federal Constitutional Court published in January 2020 ( file number : 2 BvL 22/14 ). Expenses for initial vocational training or for a first degree are therefore not included in the advertising costs and can only be claimed as special expenses up to a maximum of 6000 euros per calendar year. Only with a second degree, such as a master's degree, can you claim any study-related costs as advertising costs.
Split or not?
Anyone who is married can decide each year whether he or she wants to be assessed together with the spouse. This usually makes sense because of the spouse splitting. "The splitting advantage is greatest when one of the spouses does not earn an income," says Hartmut Schwab. An individual assessment, on the other hand, could be advantageous if a spouse received parental allowance, received unemployment benefit or other special features in the past year, adds Isabel Klocke.
Laypeople often cannot assess what is the most advantageous type of investment. Tax consultants, income tax assistance associations or tax software help here. If you have commercial income or income from self-employment in addition to your wages, professional support for your tax return may also make sense.
Literature:
Hans W. Fröhlich, Angela Rauhöft: "Tax return 2019/2020 - employees, civil servants", Stiftung Warentest 2019, 288 pages, ISBN-13: 978-3-7471-0107-0, 14.90 euros
Decision of the Federal Constitutional Court (file number: 2 BvL 22/24