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What requirements must be met for an allowance?

An allowance for increased income-related expenses, increased special expenses or extraordinary expenses can only be created if the expenses or the deductible amounts exceed a total application limit of EUR 600. When calculating the application limit, income-related expenses are only included if they exceed the employee lump sum of EUR 1,230. Lump sums for people with disabilities and surviving dependants can be entered regardless of the amount.

Note

The lump sums for disabled persons and survivors stored with the tax authorities will be taken into account in the ELStAM for 2025 with the respective validity date, provided that consideration as an allowance is desired. The lump sums to which you are entitled, which have already been granted beyond 2025, remain valid and do not have to be applied for again. Such lump sums only need to be reapplied for if they are not yet included in the wage tax deduction features for the 2024 calendar year.

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