Fixed deductions (Pauschbeträge) and tax exemptions (Freibeträge) reduce the taxable income and, thus, your tax burden. In this post, we explain how child allowance, flat-rate allowance for income-related expenses and the like and how you can receive them.
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01.
What's the difference between tax exemption (Freibetrag) and fixed deduction (Pauschbetrag)?
Tax exemptions and fixed deductions simplify your life and that of tax authorities by simplifying your tax return. If certain tax-related values remain below prescribed amounts, you do not have to tax your income or prove your expenses.
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02.
What are tax exemptions (Freibeträge)?
These are amounts for specific expenses or income that are not taxed. They are either deducted or defined when taxation begins. Only the portion of these expenses exceeding the tax allowance is taxed. This value is not to be confused with an exemption limit. If this is exceeded, the entire amount must be taxed.
Example: If your income is below the basic tax-free allowance of 10,908 euros (2023), you don’t have to pay income tax. A standard income tax is only calculated on an income higher than this limit.
Allowance | Value in 2022 |
|---|---|
Basic tax-free allowance (Grundfreibetrag) | EUR 10,347 |
Kinderfreibetrag + Freibetrag für Betreuungs-, Erziehungs- und Ausbildungsbedarf (Paar) | EUR 8,548 € |
Relief amount for single parents (Entlastungsbetrag für Alleinerziehende) | EUR 4,008 + EUR 240 for every additional child |
Ausbildungsfreibetrag | EUR 1,200 |
Übungsleiterfreibetrag | EUR 3,000 |
Ehrenamtsfreibetrag | EUR 840 |
Versorgungsfreibetrag | Variiert |
Altersentlastungsbetrag | Variiert |
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Explained: Most important fixed deductions (Pauschbeträge) for the employed
The Grundfreibetrag is the annual basic allowance, which is tax-free. So if you earned less than 10,908 euros after deduction of costs or lump sums, you do not pay income tax. Double the amounts apply to married couples.
How do you get it? Automatically. Your employer takes it into account when calculating your income tax.
The state relieves families with children with the childcare allowance. In the year 2023, parents are entitled to a tax allowance of 9,312 euros per child. This amount consists of:
In the case of individually assessed couples, each partner is entitled to half the child allowance.
How do I get it? The tax allowance will only be taken into account by the tax office if the tax savings from the deduction of the allowance are higher than the child benefit paid out. This is usually the case with a high tax rate, i.e. a high income, and is indicated when the tax return is submitted using the cheaper check or ‘Günstigerprüfung’ checked automatically. (More information at: Apply for child benefit or child allowance)
Single parents are usually more financially burdened. Therefore, for 2023, as in the previous year, they can deduct a tax relief amount of 4,260 euros from their income. An amount of 240 euros is added for each additional child living in the household.
How do I get it? Simply apply for it when you submit your tax return. If you have the tax class II, it will automatically be taken into account in your income tax calculation.
The Taxfix app knows the necessary allowances and fixed deductions to help you claim optimised tax returns.
Are you a volunteer? for Do you engage in voluntary activities in a youth club or an animal protection association? Then, you have 2023 an annual tax allowance of 870 euros.
How do I get it? You enter the voluntary work allowance in the Taxfix question flow when prompted or enter it in your tax return.
Special Expenses Allowance
Every year, the tax office automatically deducts a flat rate of 36 euros for Special expenses from taxable income if no other special expenses were specified. For couples assessed together, it is 72 euros.
How do I get it? Automatically – higher costs (e.g. Insurance premiums, Child care costs or donations) you can deduct by simply answering the respective questions in the Taxfix app or by stating it in your tax return via ELSTER.
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Length of Absence | Lump-sum (2023) |
8 hours onwards | €14 |
24 hours onwards | €28 |
Day of arrival or departure | €14 |
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