Measures before the end of 2021 - For employees

Pay advertising costs before the end of the year

Expenditures directly related to non-self-employed activities must be paid before December 31, 2021 in order to be eligible for tax deduction in 2021. Often these are costs related to professional training, education, and retraining. Advertising costs must be properly documented (invoices, receipts, logbooks), and only be taken into account if they exceed a total of €132 (advertising costs allowance). Additionally, the costs of purchasing ergonomic furniture suitable for working from home (e.g., desk, swivel chair, lighting) up to a maximum of €300 can be claimed as additional advertising costs. The prerequisite is that at least 26 home office days have been completed in the calendar year - if such advertising costs were already claimed in the 2020 tax return, the maximum amount for 2021 is reduced accordingly.

Employee tax refund 2016 or application for reimbursement of wrongly withheld payroll tax

In addition to the mandatory tax filing (e.g., non-wage income of more than €730 per year that is not subject to income tax), there is also the application tax, from which a tax credit is expected. This application must be submitted within 5 years. For the year 2016, the deadline is December 31, 2021. Expenses such as advertising costs, special expenses, extraordinary charges, etc., that were not yet taken into account in the exemption decision can be claimed. Other good reasons for an employee tax filing include, for example, unlawfully withheld income tax, the right to negative tax when earning low amounts, the failure to take into account the commuter allowance, or the year-to-year change in employer or non-full-time employment.

Refund of health and pension insurance contributions for multiple insurance

If contributions were paid in 2018 beyond the maximum contribution base due to multiple insurance policies, a request for reimbursement of health insurance and unemployment insurance contributions is possible until 31.12.21. For pension contributions, the reimbursement is not subject to any special deadline. Repaid contributions are generally taxable in the year of the refund.

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