Lump sum
A lump sum (al) amount is a minimum amount that is offset , excluding individual amounts , e.g. B. to have to provide evidence . Lump sums serve to simplify the administration, as time- consuming document checks can be avoided for the tax authorities .
Examples of lump sums:
- an employee lump sum of 1000 euros ( Section 9a No. 1 letter a EStG ) from the income from non-self-employed work, unless pension payments ;
- a lump sum of 102 euros ( Section 9a no. 1 letter b EStG) from the income from non-self-employed work, insofar as it concerns pension payments;
- a lump sum totaling 102 euros ( Section 9a No. 3 EStG) from the income from other income such as recurring earnings (e.g. pensions), income from maintenance payments (e.g. from the divorced spouse) and income from certain downstream taxed pensions .
- a lump sum saver amount of 801 euros, which is deducted from income from capital assets ; in the case of jointly assessed spouses, the lump sum increases to a total of 1,602 euros ( Section 20 (9) EStG).
- a lump sum of 102 euros, which is deducted from the income from recurring payments (e.g. pensions), income from maintenance payments (e.g. from the divorced spouse) and income from private sales transactions ( Section 9a No. 3 EStG).
- Lump sum for handicapped people with 310 to 1,420 euros; For disabled people who are helpless (Section 33b (6) EStG), and for the blind, this amount increases to 3,700 euros ( Section 33b (1 to 3) EStG)
- Survivors' lump sum of 370 euros ( Section 33b (4) EStG)
- Care lump sum of 924 euros ( Section 33b (6) EStG) for carers of people in need of care if they do not receive any remuneration for their care.
- Lump sum for income-related expenses of 102 euros for income from certain other payments ( Section 22 EStG).
- Special expenses lump sum of 36 euros (for spouses 72 euros) for special expenses according to §§ 9c and 10 paragraph 1 numbers 1, 1a, 4, 7 and 9 and according to § 10b EStG, provided that no special expenses can be proven ( § 10c ).
Like exemption limits , lump sums serve to simplify the taxation process. Lump sums are due to the fact that every activity to generate income causes a multitude of smaller expenses. Because these costs often do not reach a certain level, they can be allowed to be deducted as a type. This means that the submission of individual evidence on the part of the citizen and the examination of the individual case on the part of the authorities are dispensed with.
