For example, negative income from commercial, freelance or agricultural activities or losses from a rented property. An entry is made for the first time from the calendar year following the year of acquisition or completion of the rented property.
A child allowance and the allowance for care and education or training needs can be taken into account as allowances in exceptional cases.
Note
Anyone who has an allowance entered in the ELStAM is obliged to submit an unsolicited income tax return after the end of the calendar year if the salary limit exceeds a certain amount.
The salary limit is calculated from the sum of the basic allowance, the employee lump sum and the special expenses lump sum. In the case of spouses/life partners, the basic allowance and the lump sum for special expenses are doubled. The Federal Ministry of Finance will provide the new wage limits for the individual years from 2023 on the website www.bmf-steuerrechner.de (calculation of wage tax).
Cases in which only the lump sum for people with disabilities, the lump sum for surviving dependants, an increase in the relief amount for single parents or the relief amount for single parents in special cases has been created as ELStAM or the number of child allowances has been changed are exempt from the obligation to pay tax.