Income-related expenses from employment, insofar as they exceed the employee lump sum of EUR 1,230.
Income-related expenses are, for example, expenses for travel between home and the first place of work (commuting allowance), for specialist literature, work equipment or work-related out-of-town activities (insofar as these are not already reimbursed tax-free by the employer).
Specialexpenses, insofar as they exceed the special expenses lump sum of 36 euros for single people and 72 euros for married people
Special expenses include, for example, maintenance payments to a divorced or permanently separated spouse/partner, church tax paid, expenses for your own first vocational training or first degree course up to EUR 6,000 per calendar year or childcare costs.
Private health and long-term care insurance contributions (compulsory insurance)
Contributions
- to a foreign basic health and long-term care insurance
- to self-help organizations/solidarity associations within the meaning of § 176 SGB V
- to the health insurance scheme for federal railway employees (KVB)
any tax-free allowance paid by the employer in accordance with § 3 no. 62 EStG must be deducted.
Voluntary supplementary insurance and optional benefits cannot be taken into account as an allowance in the income tax deduction procedure. They can be declared in the tax return and - subject to maximum amounts - taken into account for tax purposes.
Extraordinary expenses
These are, for example, the allowance for the special needs of a child in vocational training, support payments to needy relatives or the lump sum for people with disabilities and surviving dependants.