Measures before the end of 2010 - For all taxpayers

Special editions – Top special editions

The deductibility is with a Maximum amount of € 2,920 plus an additional €2,920 for single earners and a total of an additional €1,460 for three or more children. This limit includes in particular expenses for life, accident and health insurance, expenses for home renovation, and the purchase of young shares. The expenses claimed under these maximum contributions are only income-dependent, with a maximum of one Quarter tax-deductible from. With an annual income between 36,400 € and 60,000 € is the deductible amount also reduced uniformly by the lump sum of 60 €.

Special expenses without a maximum limit and church tax

The following special editions are without a maximum amount deductible without limit: the purchase of pension insurance periods, contributions to voluntary continued insurance in the pension insurance, certain pensions and permanent charges, as well as tax advisory costs (unless already included in operating expenses/advertising costs). In any case, flat-rate taxpayers can deduct tax advisory costs as special expenses. Church contributions annually 200 € limited. In view of the planned increase in the cost of purchasing additional school and study time, it may be worthwhile to take action on this in 2010.

Donations as special expenses

To certain organisationsResearch institutions, public museums, etc.) donations of up to a maximum of 10% of the previous year’s income can be claimed. If donations in this regard have already been deducted as operating expenses (see the details in the section „For entrepreneurs“) within the business area, the maximum amount for special expenses is reduced accordingly. Since 2009 can additionally through private (money)Donations to charitable organisations (BMF list) Taxes are saved. The upper limit is 10% of the previous year's income and the donations must be proven by means of a deposit receipt if necessary.

Exceptional strains

So that the Excess If the amount exceeds what can be covered in the current year, it may be advisable to defer payments until the year 2010 (e.g. for medical expenses or the installation of a barrier-free bathroom). Maintenance costs are eligible for deduction only to the extent that they would constitute an additional burden for the person entitled to maintenance. In the case of catastrophic damage, the deductible is not applicable.

Note: Foreign income is also a determining factor for the amount of lump-sum special expenses and extraordinary burdens in income determination.

Tax deductibility of childcare costs

Childcare costs for children bis to 10th year of life with up to €2,300 per child and year Exceptional strain taxable. The tax-deductible amount is limited to the actual costs of childcare, which may be reduced by the tax-free allowance from the employer. Childcare must be provided in private or public Childcare facilities or else professionally qualified individuals to be done.

Future Provision – Building Society Savings – Premium-Subsidised Pension Provision

The private future savings scheme funded in 2010, with an incentive amount of €2,263.79 per month, results in Government bonus from 9 %. When Savings contract applies to 2010 government bonus from 42 EUR with the maximum funded deposit amount of €1,200.

Delaying the conclusion of loan and credit agreements for 2011

The planned changes under the Budget Support Act are intended to Loan and credit agreement fee from 0.8% or 1.5% abolished If possible, credit and loan applications should therefore not be processed until 2011.

Delaying car purchases

Those who want to buy a new car with a powerful engine in the near future should do so still in 2010. Due to the planned Increase in the standard consumption tax New cars with pollutant emissions of more than 180 grams will become significantly more expensive from 2011 onwards.