Special edition (tax law)
Special expenses within the meaning of the German Income Tax Act ( § 10 , § 10a Income Tax Act) are expenses that are neither operating expenses nor professional expenses are and also operating costs or business expenses are not treated as. Special expenses are deducted from the total amount of income if they exceed the special expenses lump sum . You thereby reduce the taxable income .
A distinction is made between special editions
- General special editions
- Pension expenses
- Other pension expenses
- Other special editions
General special editions
General special editions include:
- Maintenance payments to the divorced or permanently separated spouse or partner upon joint application (so-called real splitting , Section 10 (1a) No. 1 EStG) up to a maximum of 13,805 euros
- Pensions and permanent burdens that are based on special obligations ( Section 10 (1a) No. 2 EStG)
- Church tax ( Section 10 (1) No. 4 EStG)
- two thirds of the expenses for childcare costs , however a maximum of 4,000 euros per child ( Section 10 (1) No. 5 EStG), up to and including 2011 deduction only subordinate to a deduction as income- related costs or business expenses under further conditions (vocational training or disability of the taxpayer or Child between three and six years of age) ( Section 9c (2) EStG).
- Expenses for initial vocational training or a first degree up to 6,000 euros (up to and including 2011 4,000 euros) per calendar year ( Section 12 No. 5 EStG with Section 10 Paragraph 1 No. 7 EStG); unless the apprenticeship or study takes place in an apprenticeship contract, because then the expenses are unlimited deductible as income-related expenses or anticipated income-related expenses when determining income. A master’s degree (also consecutive) does not count as a first degree in this context and can also be deducted as income-related expenses.
- 30% of the tuition fee at a state-recognized domestic substitute or supplementary school is deductible as a special expense after the deduction of accommodation, care and subsistence costs. There is a maximum of 5,000 euros. This regulation has been in effect with the passing of the Annual Tax Act 2009 since January 1, 2009. It also applies to schools abroad if they lead to a recognized qualification. For the first time, fees for supplementary vocational schools are also deductible ( Section 10 (1) No. 9 EStG).
- Contributions for tax-privileged purposes ( donations and membership fees ) (including up to 20% of the total amount of income or 4 ‰ of sales, wages and salaries, § 10b EStG, see donation: effect and amount of special expenditure deduction )
Special expenses flat rate
Without proof, a lump sum of 36 euros (72 euros for joint assessment ) will be deducted from the total amount of income for the above-mentioned special expenses ( Section 10c EStG).
Pension expenses
Since 2005, pension expenses have been divided into old-age provision and other expenses. By 2019, the tax office will check for every taxpayer whether the calculation based on the old legal situation (until 2004) or the current legal situation leads to a more favorable result for the taxpayer. Depending on the result, the old or the new regulation is applied. In any case, the pension costs are limited by the pension flat rate.
The legal situation from 2005 with the changes from 2010 is explained below. There is no need to carry out a more favorable review between the legal situation in 2010 and the legal situation in 2005, as the new regulation is always more advantageous.
Pension expenses
| year | Attachable portion |
|---|---|
| 2005 | 60% |
| 2006 | 62% |
| 2007 | 64% |
| 2008 | 66% |
| 2009 | 68% |
| 2010 | 70% |
| 2011 | 72% |
| 2012 | 74% |
| 2013 | 76% |
| 2014 | 78% |
| 2015 | 80% |
| 2016 | 82% |
| 2017 | 84% |
| 2018 | 86% |
| 2019 | 88% |
| 2020 | 90% |
| 2021 | 92% |
| 2022 | 94% |
| 2023 | 96% |
| 2024 | 98% |
| 2025 | 100% |
This includes contributions
- for statutory pension insurance , professional pension systems and equivalent expenses (basic pension )
- to (certain) private pension schemes
- to build up a Riester pension
- to build up a voluntary, funded pension scheme (primarily) for the self-employed ( Rürup pension ) (basic pension )
- to build up entitlements to a company pension scheme (acorn pension)
The contributions can be taken into account as special expenses up to the amount of the maximum contribution to the miners' pension insurance (2020: 25,046 euros or 50,029 euros in the case of joint assessment in the spouse splitting). In 2005, the applicable amount was 60% of the expenses or the maximum amount ( Section 10 (3) EStG). It has risen by 2 percentage points every year since then (see table on the right) and will reach the full contribution by 2025. After deducting the employer's contribution to the pension insurance, the deductible pension expenses result. In return, the pensions are to be fully taxed in the payment phase from 2040 onwards and on a pro rata basis up to this point in time (increasing).
example
An unmarried employee pays 4,000 euros into the statutory pension insurance. The employer also pays 4,000 euros. In addition, the employee contributed 2,000 euros to the acquisition of a Rürup pension.
| Employee contribution to pension insurance | 4,000 euros | |
| + Employer's share | 4,000 euros | |
| + Rürup pension | 2,000 euros | |
| Subtotal | 10,000 euros | A maximum of 25,046 euros (based on 2020) is deductible |
| of which 90% (2020) | 9,000 euros | |
| - Employer's share (full reduction) | 4,000 euros | |
| = Deductible pension expenses | 5,000 euros |
Other pension expenses (from 2010)
Other pension expenses are deductible up to a total of 1,900 euros. This amount increases to 2,800 euros if the contributions to health and nursing care throughout the calendar year were completely worn without tax-free grants (for example, self-employed or GmbH - managers ). At least the basic contributions to health and long-term care insurance are deductible. For those with statutory health insurance, a flat rate of 4% is deducted from sick pay. Additional contributions are fully deductible. Privately insured persons receive a certificate from their insurer stating the portion of the health insurance premium for basic care.
Other pension expenses include ( Section 10 (1) No. 3a EStG in conjunction with Section 10 (4) EStG) contributions to
- unemployment insurance
- Work and disability insurance ,
- Health insurance (full amount - not just basic care!)
- care insurance
- Accident insurance
- Liability insurance , also the liability part of the motor vehicle insurance
- Risk insurance that only provides benefits in the event of death ( Section 10 Paragraph 1 No. 3a EStG).
-
Life insurance under the following conditions:
- completed by December 31, 2004 (88%)
- as a pension insurance against current contributions without the right to choose from a capital option
- Life insurance with the right to choose capital, if this cannot be exercised within 12 years of the conclusion of the contract (88%)
example
An unmarried employee has statutory health insurance; the employee's share amounted to 2,000 euros, for long-term care insurance 310 euros. He paid 200 euros for liability insurance and 500 euros for accident insurance.
| Total other pension expenses | 3,010 euros |
| Maximum | 1,900 euros |
| at least basic insurance: | |
| care insurance | 310 euros |
| Health insurance minus 4% | 1,920 euros |
| total | 2,230 euros |
Other pension expenses of EUR 2,230 are taken into account. The contributions for liability and accident insurance have no effect here.
Regulations until 2009
Without proof, a gross wage-related pension lump sum was deducted from the total amount of income for employees for the above pension expenses ( Section 10c EStG). From 2010 this flat rate will only be taken into account in the wage tax deduction, but no longer in the income tax calculation. A decision of the Federal Constitutional Court of February 13, 2008 was implemented with the law on the improved tax consideration of pension expenses. Until 2009, the other pension expenses were deductible up to a maximum of 1,500 euros (2,400 euros without tax-free subsidies). In 2010 these amounts were increased slightly, and health insurance became fully deductible.
Other special editions
Like special expenses, expenses for the restoration or renovation of monuments and buildings used for one's own residential purposes in a redevelopment area ( Section 10f EStG) as well as for cultural assets worthy of protection ( Section 10g EStG) are deductible . 9% of the expenses are deducted annually over a period of 10 years as special expenses.
See also
Web links
Individual evidence
- ^ Deutsche Rentenversicherung Knappschaft-Bahn-See: Values of the miners' pension insurance. Current figures from the area of social security. In: https://www.deutsche-rentenversicherung.de . Retrieved May 3, 2020 .
