What is the additional special expenses deduction?
You are entitled to the special expenses deduction if you live or habitually reside in Germany and belong to the beneficiary group. The special expenses deduction is an optional right and must be applied for here in the tax return. The special expenses deduction is only granted if it is more advantageous for you than the pension allowance claim. If this is the case, you will receive the additional tax reduction via your income tax return.