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Wage tax reduction procedure

  • Steuern und Abgaben 



    		

			

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Save wage tax ? By taking into account allowances already in the calculation of income tax by the employer, you can reduce the monthly income tax burden.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
In principle, expenses that can be claimed as tax-reducing are taken into account as part of the income tax assessment. However, certain expenses can be taken into account in advance on application as an allowance as part of the wage tax deduction procedure. 

You have the option of applying for the allowance for two years.  

For example, the following can be taken into account as an allowance 


  • Income-related expenses

from the activity as an employee, as far as they exceed the employee lump sum of 1230 euros. 

Income-related expenses include, for example, expenses for technical literature, work equipment, travel expenses incurred for work-related reasons and also expenses for travel between home and work (commuting allowance; every employee can claim this allowance, including members of a car pool). 


  • Special expenses

insofar as they exceed the special expenses lump sum of 36 euros for single persons or 72 euros for married persons. 

Eligible special expenses in this context are, for example, maintenance payments to the divorced or permanently separated spouse, church taxes paid or expenses for one's own vocational training. 


  • Extraordinary expenses
								    

									    Requirements
An application for income tax reduction is only permissible if the income-related expenses, special expenses, extraordinary expenses, etc. are higher than 600 euros in total. When calculating the application limit, income-related expenses only count if they exceed the employee lump sum of EUR 1230. The lump sum for the disabled can be entered regardless of the amount and is not included in the calculation of the application limit of 600 euros. 

 For recipients of pension payments, the lump sum of EUR 102 applies.  

 If you wish to apply for at most the same tax allowance or the same number of child allowances as for the previous year and the relevant circumstances have not essentially changed, it is sufficient to fill in the personal details on the main form and lines 4 to 6 on the "Simplified application/other" attachment. 

If you are applying for a tax allowance for the first time or if a higher/different allowance than before is to be taken into account, you must use the form "  Application for income tax reduction and for income tax deduction features with attachments for children, special expenses/extraordinary expenses, income-related expenses and household-related expenses/energy-related measures  ". 

Note: 

Due to the large number of possible and conceivable circumstances, it is unfortunately not possible to provide a detailed explanation. If you have specific individual questions, you should contact institutions authorized to provide tax assistance. In addition to tax advisors, these include, for example, your trade union and the Chamber of Employees in the state of Bremen.