Lump sum for expenses
A lump sum for income- related expenses is an amount that is deducted from income as a lump sum when determining income , unless higher income- related expenses can be proven (see lump sum ).
Germany
| Lump sum (annual amount) | ||||
|---|---|---|---|---|
| Assessment period |
1. | 2. | 3. | 4th |
| 1958-1974 | 564 DM | 200 DM | 150 DM | |
| 1975-1989 | 100 DM | |||
| 1990-2001 | 2000 DM | |||
| 2002-2003 | 1044 EUR | 102 EUR | 51 EUR | |
| 2004-2008 | 920 EUR | 102 EUR | ||
| 2009-2010 | 801 EUR | |||
| since 2011 | 1000 EUR | |||
In German income tax law, the following flat-rate expenses apply:
- 1000 euros for income from non-self-employed work (employee lump sum ; Section 9a sentence 1 no. 1 letter a EStG),
- 102 euros in income from pension payments ( Section 9a sentence 1 no. 1 letter b EStG),
- 102 euros for income from certain other payments ( Section 22 , Section 9a Sentence 1 No. 3 EStG).
- 801 euros in income from investment income ( saver lump sum ; Section 20 (9) EStG).
The approach of the lump sum may not lead to negative income in each case, so it is set up to a maximum of the amount of the income ( § 9a sentence 2 EStG, § 20 paragraph 9 sentence 4 EStG).
The lump sum serves the purpose of simplification; the taxpayer does not have to collect and present any receipts, unless he claims higher income-related expenses (except for the saver lump sum).
In addition to these legal packages which tax authorities in the income tax guidelines approved by the year 2000 standard amounts for certain professional groups. These have been deleted without replacement because there were legal concerns about them. These were lump sums for advertising expenses for artists, performing artists, for journalists at newspapers, magazines, news or correspondence offices, broadcasters and final editors (Section 47, Paragraph 1, No. 3 LStR 1999).
Austria
In Austrian income tax law , a lump sum of 132 euros is deducted annually for income from non-self-employed persons ( Section 16 (3) EStG (AT)). In addition, other documented costs are permitted for deduction.
