(2024) Increase in the business expense allowance for writers and journalists

For certain activities, there is the option to use a business expense allowance to reduce tax.

In the following cases, a flat rate can be claimed instead of proven business expenses:

• For full-time self-employed writing or journalistic activities: 30% of business income, up to a maximum of 3,600 Euro per year.
• For part-time scientific, artistic or writing activities (including lecturing, teaching and examination activities): 25% of business income, up to a maximum of 900 Euro per year. The maximum amount of 900 Euro can only be claimed once for all part-time activities covered by the simplification rule.

These business expense allowances will be increased from 1 January 2023.