End-of-year tax measures - For all taxpayers

Special editions – Top special editions

The deductibility is with a Maximum amount of €2,920 in addition to a further €2,920 for single earners, and a further €1,460 in total from three children. This limit particularly includes expenses for life, accident and health insurance, expenses for home renovation, and the purchase of young shares. The expenses claimed within these maximum contributions only affect a Quarter tax-deductible from. With an annual income between €36,400 and €60,000 is the deductible amount also reduced uniformly by 0.

Special expenses without a maximum limit and church tax

The following special editions are without a maximum amount deductible without limitRepurchase of pension insurance periods, contributions to voluntary continued insurance in the pension insurance, certain pensions and permanent charges, as well as tax consultancy costs (if not already a business expense/income-related expense). Flat-rate taxpayers can deduct tax consultancy costs as special expenses in any case. Church contributions are now with an annual €200 limited.

Donations as special expenses

To certain organisationsResearch institutions, public museums, etc.) Donations amounting to a maximum of 10% of the previous year’s income may be claimed. If donations have already been deducted as business expenses (see the section „For business owners“ for further details), the maximum amount for special expenses is reduced accordingly. From 2009 can additionally through private (money)Donations to charitable organisations (BMF list) Tax savings can be made. The upper limit is 10% of the previous year’s income. Where necessary, donations must be substantiated by means of a payment receipt.

Exceptional strains

So that the Excess if it is exceeded, it may be advisable to bring forward payments into the year 2009 (e.g. for medical expenses, installation of an accessible bathroom). Maintenance costs are only deductible insofar as they would represent extraordinary burdens for the recipient of maintenance themselves. There is no deductible in the case of damage caused by natural disasters.

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 per year as Exceptional strain tax-deductible. Deductibility is limited to actual childcare costs incurred (less any tax-free employer contributions). Childcare must take place in private or public facilities Childcare facilities or else professionally qualified individuals take place (KI 06/09).

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

The privately funded future pension scheme, supported in 2009 at the premium-subsidised level of €2,214.22 p.a., provides a Government bonus from 9,5%. When Savings contract gilt für 2009 eine government bonus from 4% up to a deposit amount of €1,200. Contributions to supplementary pension insurance, pension funds, occupational collective insurance or voluntary higher insurance in the statutory pension insurance are also eligible up to a maximum of €1,000. 9,5% favours.

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