Year-end tax measures - For employees

Pay advertising costs before the end of the year

Expenses directly related to non-self-employment must still be taken into account for tax purposes in 2009 before dem 31.12.09 to be paid. Often, these are costs for initial training, further education, and retraining related to one's profession. Income-related expenses must be proven accordingly (invoices, receipts, logbooks) and are only to be taken into account if they, in total, 132 € (Allowable expenses lump sumexceed.

Employee tax return 2004 or application for repayment of unjustly withheld wage tax

In addition to mandatory assessment (e.g. non-taxable income of more than €730 per annum), there is also optional assessment if a tax refund is expected. This application is within 5 years to be filed. For the year 2004, the deadline expires on 31.12.09. By means of application assessment, income-related expenses, special expenses, extraordinary burdens, etc. can be claimed which were not yet taken into account within the scope of the tax-free allowance certificate. Further good reasons for an employee assessment are, for example, incorrectly withheld wage tax, the 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 2006, due to a Duplicate insurance beyond the maximum contribution base (current earnings of €3,750 per month), contributions are payable Application for reimbursement of PV and KV contributions Possible until 31.12.09. Reimbursed amounts are generally subject to income tax in the year of the repayment.

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