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