Program scope according to §87c AO
Taxfix offers a web and mobile phone based application for the preparation and submission of income tax returns of natural persons in Germany (the "App"). In this process, the data relevant for the income tax return is requested from the user and converted into the format used by the tax authorities and forwarded electronically.
The App supports the following tax cases of (partially) unlimited taxable taxpayers:
- Income from employment pursuant to Section 19 (1) Nos. 1 and 1a EStG
- Income from capital assets in accordance with Section 20 EStG
- Other income within the meaning of Section 22 No. 1, No. 1a, No. 2, No. 3 and No. 5 EStG
- Benefits within the meaning of § 32b para. 1 no. 1 EStG
- Income-related expenses pursuant to Sections 9, 9a sentence 1 no. 1 a) and no. 3 EStG
- Special expenses in accordance with §§ 10, 10a, 10b, 10c, 10d EStG
- Children according to §32 EStG
- extraordinary expenses pursuant to §§ 33, 33a para. 2, 33b EStG, with the exception of maintenance expenses pursuant to § 33a para. 1 EStG
- Relief amounts according to §24a EStG (due to age) §24b EStG (single parents)
- Assessment of spouses according to §26 EStG
- Foreign income within the meaning of § 32b (1) No. 2 EStG
- Starting with the 2023 tax year, income pursuant to § 21 (1) No. 1–3 EStG, provided that the property was not rented out at a reduced rate and the rental is exempt from VAT under § 4 No. 12 UStG.
- Starting with the 2024 tax year, the preparation and submission of the income tax return, the profit and loss statement (EÜR), and the trade tax return for taxpayers with income from business (§ 15 EStG) or self-employment (§ 18 EStG), provided they apply the small business regulation in accordance with § 19 UStG, operate only one business, and are not required to keep formal accounts.
The following cases are not supported by the app:
- Maintenance expenses in accordance with Section 33a (1) EStG
- Tax concessions according to §§ 10e - 10g EStG
- Age relief amount according to § 24a EStG
- Income from business (§ 15 EStG) or self-employment (§ 18 EStG) are excluded if they employ staff, hold shares in partnerships, engage in specific business activities (e.g. animal breeding, livestock farming, or futures trading), report losses from investments (e.g. REITs), or have been issued a VAT identification number. The app also does not support cases where the business was sold or discontinued during the tax year.
- Types of income in accordance with §13 (agriculture and forestry), §22 No. 4 EStG and the associated regulations and forms