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Press release Oberfinanzdirektion Baden-Württemberg

"More net from gross - think about your tax-free allowance in 2025!" says Chief Finance President Dr. Bernd Kraft.

The 2025 income tax reduction procedure was launched on 01.10.2024, allowing employees to increase their net salary in 2025 by means of an allowance. Even simpler and more user-friendly this year!

What costs can I claim?

If you incur costs in connection with your professional activity that exceed the flat-rate income-related expense allowance of EUR 1,230, you can have an allowance entered with your tax office.

The following expenses may also be eligible for an allowance:

  • Church tax because you belong to a religious community that levies church tax,
  • Childcare costs for a child under the age of 14, expenses for your own vocational training or expenses for your child's school attendance, e.g. because it attends a state-recognized private school.

In this case, you can also apply for an allowance. In this case, your employer will already take your costs into account during the year. This will reduce your monthly tax burden.

How do I apply?

The easiest way to apply for your tax-free allowance is electronically via My ELSTER. This way you can take advantage of the electronic procedure and save yourself a trip to the tax office.

Alternatively, you can submit the application using the paper form "Application for income tax reduction and the income tax deduction features" and its attachments or use the secure contact form from your local tax office for the electronic application.

As of this year, you only need to submit the newly designed main form with the relevant attachments. It is best to apply for your tax-free allowance for two years. This will save you the effort of having to submit a new application next year.

What do I need to do when changing tax class?

Here, too, you will need the newly designed main form with the corresponding annex. This is necessary if you want to change tax class or inform your tax office that you are permanently separated from your previous spouse or partner.

Where can I obtain the forms?

You can find the forms online on the homepage of your tax office or directly at your local tax office.

Where can I find further information?

If you have any further questions or concerns, the tax chatbot of the Baden-Württemberg tax authorities is available around the clock. You can also find it on the homepage of your tax office.

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