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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
  • § 35a Income Tax Act (EStG) - Tax reduction for household-related services and craftsman services
  • § 35c Income Tax Act (EStG) - Tax reduction for energy-saving measures in buildings used for own residential purposes
  • § Section 39 of the German Income Tax Act (EStG) - wage tax deduction characteristics
  • § 39a Income Tax Act (EStG) - Tax allowances

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