What is the additional special expenses deduction?

You are entitled to the special expenses deduction if you live or usually reside in Germany and belong to the eligible group of people. The special expenses deduction is an option and must be applied for in the tax return. The special expenses deduction is only granted if it is more advantageous for you than the entitlement to the pension bonus. If this is the case, you will receive the additional tax reduction through your income tax return.