What expenses can I claim as special expenses in my income tax return?
Special expenses are certain expenses that are not business expenses or income-related expenses and are deducted from the total amount of income. They therefore reduce the tax burden.
They are either deductible without restriction (e.g. church tax paid) or limited within the scope of maximum amounts (e.g. pension expenses, expenses for own vocational training, school fees, expenses for additional pension provision).
The following expenses, for example, are recognized as special expenses:
Pension expenses
There is a maximum amount for pension expenses (e.g. contributions to statutory pension insurance). This is based on the maximum contribution to the miners' pension insurance. This maximum amount is doubled for jointly assessed spouses/life partners. For taxpayers who are entitled to a pension without or largely without their own contributions (e.g. civil servants, judges, members of parliament), the maximum amount is reduced by a notional total contribution to the statutory pension insurance (employee and employer contribution). Since 2023, 100% of pension contributions can be recognized as special expenses. For employees, the tax-free employer's contribution to statutory pension insurance will then be deducted.
Contributions to basic health and long-term care insurance
The actual contributions to private and statutory basic health and long-term care insurance are fully deductible as special expenses.
Other pension expenses
Contributions to other pension insurance (e.g. liability insurance, unemployment insurance, contributions for "comfort benefits" in health insurance) are taken into account - together with contributions to basic health and long-term care insurance - up to the following maximum annual amounts:
- for entrepreneurs or self-employed persons: up to € 2,800
- for employees and civil servants: up to €1,900
Contributions to basic health and long-term care insurance remain fully deductible even if they exceed the aforementioned maximum amounts. In this case, however, the deduction of contributions to other pension insurance is not applicable.
The lower maximum amount of € 1,900 is available to employees and civil servants because they are entitled to reimbursement of medical expenses in full or in part without incurring any expenses of their own (e.g. civil servants) or because tax-free benefits are provided for their health insurance (e.g. for employees).
Maintenance payments
Maintenance payments to a divorced or permanently separated spouse can be deducted by you as special expenses up to an annual amount of € 13,805; for the recipient, the maintenance payments are subject to income tax as other income (so-called limited real splitting). An application is required for the deduction; the recipient must have agreed to the application.
If the person providing maintenance as the policyholder makes contributions to basic health and statutory long-term care insurance for their divorced or permanently separated spouse/partner as part of real splitting in accordance with Section 10 (1a) no. 1 EStG, these cannot be taken into account as special expenses for the person providing maintenance in accordance with Section 10 (1) no. 3 sentence 4 EStG (does not apply to contributions for optional benefits). However, these contributions increase the maximum amount in accordance with § 10 Para. 1a No. 1 Sentence 2 EStG for the person providing maintenance and must be taxed accordingly by the person receiving maintenance in accordance with § 22 No. 1a EStG. In return, the person receiving maintenance can claim the contributions to basic health and statutory long-term care insurance as special expenses in accordance with Section 10 (1) no. 3 sentence 4 EStG.
Childcare costs
Since 2012, you have been able to deduct private childcare costs as special expenses for children who have not yet reached the age of 14. Two thirds of the expenses are deductible, up to a maximum of €4,000 per (household) child.
From the 2025 assessment period, 80% of the expenses are deductible, up to a maximum of € 4,800 per child.
Donations
Expenses for the promotion of charitable, benevolent and church purposes as well as donations to political parties can also be taken into account as special expenses. Among many other purposes, the promotion of animal welfare, education, nature conservation or development aid are recognized as charitable purposes.
Donations are generally deductible up to 20% of the total amount of the donor's income or up to 4 per thousand of the total turnover and wages and salaries spent in the calendar year. Special maximum limits apply to donations to political parties. In addition, there is a tax reduction for donations to political parties and independent voter associations in accordance with Section 34g EStG amounting to 50% of the expenditure, up to a maximum of €825/1,650 each (single person/spouse). From 2026, these maximum amounts have been doubled: €1,650 / €3,300 each (single person / married couple).