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What are the legal bases for the allowance?

The Income Tax Act (EStG), in particular

  • § 9, 9a Income Tax Act (EStG) - Income-related expenses and lump sums
  • § 10 Income Tax Act (EStG) - Special expenses
  • § 33 Income Tax Act (EStG) - extraordinary burdens
  • § 39 Income Tax Act (EStG) - Wage tax deduction characteristics
  • § 39a Income Tax Act (EStG) - Tax allowances
 

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