In addition to the income tax return, please do not attach any other documents or statements. There is only an obligation to retain documents. This means that it is sufficient if you keep the documents for possible queries. If necessary, your tax office will request these to process your income tax return. The more complete, specific and meaningful the information you provide in your tax return, the fewer documents the tax office will subsequently request. Please primarily use the entry options at ELSTER to declare your expenses. Enter the individual expenses separately in the lines provided and do not combine them in one line. As the optional breakdown options in ELSTER are not (yet) available in all areas of the tax return, you can submit a supplementary explanation in the form of statements or supporting documents with your income tax return for significant circumstances.
A tax issue is generally significant if it is
- is new, first-time or unique,
- represents an exceptional (business) event,
- changes significantly compared to the previous year or
- has a noticeable tax impact.
Significant circumstances with an actual tax impact can be , for example
Sheath:
- Disability
- Lump sums for care
- First payment of pension or permanent burdens
- Extraordinary expenses (e.g. expenses for a nursing home, alternative medical treatment)
Maintenance annex:
- Payments of foreign maintenance
Annex N:
- Different taxation of company car transfer
- Home office (explanation usually sufficient)
Annex G/S/L:
- Discontinuation/disposal of business (explanation of profit determination, in the case of discontinuation of business, expert opinion on market values if necessary)
- Sale of shares in corporations
Annex KAP:
- Application for loss offsetting
Annex V:
- First-time letting
- New depreciation series (explanation usually sufficient)
- Increased depreciation
Attachment Child:
- First-time school fees
Requiring further supporting documents is still at the discretion of the tax authorities.
Exception for foreign matters:
In the case of foreign matters, receipts must still be submitted directly with the income tax return (obligation to submit receipts).
Foreign matters:
- Attachments AUS, N-AUS, N-Gre
- Foreign income
- Application for unlimited tax liability