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What are the requirements for an allowance?

An allowance for increased income-related expenses, increased special expenses or extraordinary expenses can only be set up if the expenses or the deductible amounts exceed an application limit of 600 euros in total. When calculating the application limit, income-related expenses are generally only counted if they exceed the employee lump sum of 1,230 euros (2022: 1,200 euros). Lump sums for people with disabilities and surviving dependents can be entered regardless of the amount.


The lump sums for disabled persons and surviving dependents stored with the tax authorities will be taken into account in the ELStAM for 2023 with the respective validity date. The lump sums to which you are entitled that have already been granted beyond 2022 will continue to be valid and do not have to be applied for again. Such lump sums only need to be applied for again if they are not yet included in the wage tax deduction features for the calendar year 2022.


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