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Remuneration of parliamentary representatives



Where are expense allowances for municipal councillors entered?

Expense allowances for municipal councillors should be recorded under income from employment in the section "Other income > Tax-free expense allowances".
Expense allowances from federal or state funds, specified in a federal or state law or regulation and listed as expense allowances in the budget, are always fully tax-free (§ 3 No. 12 Sentence 1 EStG).

However, expense allowances from public funds paid for public benefits are tax-free up to 250 Euro per month (§ 3 No. 12 Sentence 2 EStG). For voluntary part-time work for a charitable organisation, 840 Euro of the income per year is tax-free under § 3 No. 26a EStG, provided you cannot prove higher expenses.

Where are expense allowances for municipal councillors entered?


Field help

pension payments contained therein

Enter here the amount of pension payments received by you as a member of parliament.

In addition to the pension allowance, a supplement to the pension allowance is also granted for pension payments. In addition, a flat-rate allowance for income-related expenses of more than 102 Euro is applied unless you can claim higher income-related expenses.

The calendar year in which the pension payments started

Enter the calendar year (format YYYY) in which you first received pension benefits.

If the year of the first receipt is before 2005, the year 2005 is always taken as the relevant year for calculating the pension allowance and the supplement to the pension allowance.

Assessment basis for the pension allowance

Enter here the assessment basis for the calculation of the pension allowance.

One-time pension payments in special cases, such as death benefits or severance payments, must be entered separately.

In case of payment during the year: first month for which pension was paid

State the time period in 2024 during which you received benefits for the first time.

If you received benefits for the whole year 2024, you do not need to enter a time period.

The pension allowance is reduced by one-twelfth for each month in 2024 for which you have not received a pension. As a rule, a reduction is only to be taken into account for the year of the first payment or in the event of death.

In case of payment during the year: last month for which pension was paid

State the time period in 2024 during which you received benefits for the first time.

If you received benefits for the whole year 2024, you do not need to enter a time period.

The pension allowance is reduced by one-twelfth for each month in 2024 for which you have not received a pension. As a rule, a reduction is only to be taken into account for the year of the first payment or in the event of death.

Death benefit, capital payments / severance payments and subsequent payments of pensions

Specify the amount of the pension in special cases for the calculation of the pension allowance. A pension payment in special cases is, for example, a death benefit or a one-time capital settlement.

Taxable income without remuneration for several years

Enter here the remuneration you received as a deputy.

pension payments contained therein

Enter here the amount of pension payments received for several years of service as a deputy.

In addition to the pension allowance, a supplement to the pension allowance is also granted for pension payments. In addition, a flat-rate allowance for income-related expenses of more than 102 Euro is applied unless you can claim higher income-related expenses.

Was there an entitlement to pension provision?
(in whole or in part without own contributions)

If, as a result of your work as a deputy, you were entitled to a pension, in whole or in part, without your own contribution, please select "yes".

In this case, the maximum amount of the pension provision is reduced by the notional total contribution to the statutory pension insurance, limited to the income threshold for eastern federal states.

Reason

Enter here the reason for the remuneration received for several years' work.

If you receive remuneration for several years, for example, additional payments, a transition benefit in one sum or pension compensation, this is a "remuneration for several years' service" which is favoured according to the fifth regulation.

Have you received remunerations for several years?

If you have received remuneration for several years, please select "Yes" here.

Income-related expenses

Enter the amount of income-related expenses that you have incurred in connection with the work as a Member of the Bundestag.

Amount of remuneration for several years

Enter here the amount of remuneration for several years.

If you receive remuneration for several years, for example, additional payments, a transition benefit in one sum or pension compensation, this is a "remuneration for several years' service" which is favoured according to the one fifth regulation.


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