An allowance for increased income-related expenses, increased special expenses or extraordinary expenses can only be created if the expenses or the deductible amounts exceed a total application limit of EUR 600. When calculating the application limit, income-related expenses are only included if they exceed the employee lump sum of EUR 1,230. Lump sums for people with disabilities and surviving dependants can be entered regardless of the amount.
Note
The lump sums for disabled persons and surviving dependants stored with the tax authorities will be taken into account in the ELStAM for 2024 with the respective validity date. The lump sums to which you are entitled that have already been granted beyond 2023 will remain valid and do not need to be reapplied for. Such lump sums only need to be reapplied for if they are not yet included in the income tax deduction features for the 2023 calendar year.