Tax measures at the year-end - For employees

Pay advertising costs before the end of the year

Expenses which are in direct connection with the subordinate employment must still before dem 31.12.11 paid so that they can be deducted from tax in 2011. Often these are Costs of initial training, further training and retraining related to employment. Advertising costs must be proven accordingly (invoices, receipts, logbooks) and will only be taken into account if they, in total 132 € (Allowable expenses lump sumexceed.

Tax return 2006 or application for repayment of unfairly withheld wage tax

In addition to mandatory assessment (e.g. income not subject to wage tax of more than €730 per annum), there is also voluntary assessment, from which a tax refund can be expected. This application is within 5 years to pose. For the 2006 expires on 31.12.2011. Via a tax return, income-related expenses, special expenses, extraordinary burdens etc. can be claimed which were not yet taken into account within the scope of the tax allowance notice. Further good reasons for a taxpayer assessment are, for example, unfairly withheld income tax, entitlement to Negative tax with low earnings, the non-consideration of the commuter allowance or the Intra-year changes of the employer or. Non-permanent employment. If the sole earner's tax credit or single parent's tax credit, along with the child supplement, were not adequately taken into account by the employer, a subsequent application can be made via the Employee tax return (Form L1) or by a Refund claim by means of form E5 (if there are no income tax liable earnings).

Refund of health and pension insurance contributions for multiple insurance

In 2008, due to a Duplicate insurance If contributions are paid beyond the maximum contribution base, a Request for repayment of health and unemployment insurance contributions Possible until 31.12.11. Reimbursements for pension contributions are not subject to any specific deadline. Reimbursed amounts are generally subject to income tax in the year of the transfer back.

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