Measures before the end of 2017 - 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 31.12.17 to be paid so that they can be deducted from taxes in 2017. 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.

Employee tax assessment 2012 or application for repayment of wrongly withheld wage tax

In addition to mandatory assessment (e.g. non-wage-taxable income exceeding €730 p.a.), there is also voluntary assessment, from which a tax credit can be expected. This application is within 5 years to pose. For the 2012 expires on 31/12/2017. Expenses such as income-related expenses, special expenses, and extraordinary burdens, etc., can be claimed that were not yet taken into account in the tax exemption notice. Further good reasons for an employee tax assessment include, for example, wrongly 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 2014, 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 31.12.17. For pension contributions, the refund is not tied to any specific deadline. Reimbursed contributions are generally [subject to tax] in the year of their retransfer. liable for income tax.

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