Field help
Do you want to claim a deduction for cultural property worthy of protection in accordance with sect. 10 g of the Income Tax Act (EStG)?
If you want to claim a deduction amount according to sect. 10 g of the Income Tax Act (EStG) for cultural assets worthy of protection, which are neither used for income generation nor for your own residential purposes, select Yes here.
Cultural assets within this meaning are
- Buildings or parts of buildings that are listed as architectural monuments in accordance with the relevant state regulations.
- Buildings or parts of buildings that do not meet the requirements for a listed architectural monument on their own, but are part of a group of buildings or entire complex protected as a unit according to the relevant state regulations.
- Horticultural, constructional and other facilities which are not protected by any buildings or parts of buildings and which are not protected under the relevant state regulations.
- Furniture, objects of art, art collections, scientific collections, libraries or archives which have been owned by the taxpayer's family for at least 20 years or which are entered in the register of national treasures or the list of archives of national value and whose preservation is in the public interest because of their importance for art, history or science.
In all cases, it is a prerequisite that the cultural assets are made accessible to scientific research or the public to an extent corresponding to the circumstances unless there are compelling reasons not to do so for the protection of historical monuments or archives.
If necessary, please contact a tax advisor or a lawyer specialising in tax matters located in your area to obtain advice.
Did you have income that was subject to inheritance tax and for which a tax reduction should be claimed?
Select Yes if you have received income that has been subject to inheritance tax in 2024 or in the four previous years and therefore you wish to apply for a tax reduction.
It is possible that assets may be subject to inheritance tax in the event of inheritance and that income contained therein may be subject to income tax at a later date. This double burden with inheritance and income tax is to be reduced by means of a special provision in the Income Tax Act and applies to inheritance cases as of 1 January 2009. The tax reduction does not apply to donations.
The new relief regulation pursuant to sect. 35b of the Income Tax Act (EStG) reduces income tax on income that has already been subject to inheritance tax as assets in the last 4 years.
Upon application, the income tax rate applicable to this income is reduced by a certain percentage. This also reduces the assessment basis for the solidarity surcharge and church tax.
On the following page, enter the relevant income for which the reduction is applicable, as well as the determined inheritance tax, the inheritance tax-liable acquisition plus the tax-free amounts in accordance with sections 16 and 17 of the Inheritance and Gift Tax Act and the tax-free amounts in accordance with section 5 of the Inheritance and Gift Tax Act.
Inheritance tax arises at the time of death. It does not matter when the inheritance tax is set and/or paid.
Please contact your local tax advisor or lawyer for advice on tax issues.
Do you want to claim losses for Partner A from other years in 2024 or claim a loss carryback?
Do you want to claim losses for Partner B from other years in 2024 or claim a loss carryback?
Select Yes if you want to claim a loss deduction or a donation carryforward.
Loss carryback in the previous year: Negative income that is not balanced out in the year in which the loss occurs can be carried back in the previous year. Since 2013, an amount of up to 1 million Euro - up to 2 million Euro for married couples - can be carried back in the previous year.
Loss carryforward/donation carryforward to the following year: If the negative income is not or not completely offset in the previous year, you will receive an assessment notice on the "remaining loss carryforward". This amount is then deducted from the total amount of income in the income tax assessment for the following year up to a total amount of 1 million Euro - for married persons 2 million Euro. If the loss amount is even higher, the excess amount is offset up to 60% of the total income amount in the following year, so that 40% of the profit is always taxable.
Note: Due to the coronavirus crisis, self-employed persons and entrepreneurs suffered losses in 2020 and 2021. The regulation for loss carryback has been adjusted:
- In 2020 and 2021, the loss carryback was increased to a maximum of 5 million Euro or 10 million Euro for joint assessment.
- From 2022, the loss carryback period will be permanently 2 years. The amount limits are 10 million Euro or 20 million Euro for 2022 and 2023 (amended by the "Fourth Corona Tax Assistance Act" of 19.06.2022).
Note: Previously, you had a double option for loss carryback: you could waive it altogether and save the loss entirely for the following year, or you could make partial use of the loss carryback, thus carrying back a partial amount and carrying forward the rest into future years. Since 2022, this option has been restricted, and you can only waive the loss carryback altogether. It is not possible to carry back a partial amount.
Do you want to claim expenses for energy efficiency measures? (Form Energy-efficiency Measures)
The climate protection programme supports the energy-efficient renovation of buildings. Among other things, the following are eligible for funding:
- Thermal insulation (walls, roof surfaces, ceilings)
- Renewal of windows, doors, ventilation and heating systems
- Installation of digital systems for optimising consumption
Since 2021, summer thermal insulation has also been eligible for funding (Renovation Measures Ordinance (ESanMV) Form 4a).
The tax reduction under sect. 35c only applies if certain minimum technical requirements are met and a statement from specialist companies or energy consultants is submitted.
The requirements for the certification of specialist companies or energy advisors are specifically defined in the letter of the Federal Ministry of Finance (letter of the Federal Ministry of Finance (BMF) dated 15.10.2021).
From 2023, changes have been made to the funding of individual measures, such as the removal of support for gas-fired heating systems. The requirements for biomass heating systems have also been tightened. These rules apply from the tax year 2023 for measures from 31 December 2022 (Federal Ministry of Finance's (BMF) letter dated 26.01.2023).
The tax reduction is only granted when the measure has been completed and paid for in full (Federal Fiscal Court's (BFH) ruling of 13.08.2024, IX R 31/23).
Have you or a company in which you hold a share applied for a research grant?
To whom is the research grant to be allocated?
Should income tax only be assessed once the research grant has been assessed?
Was the research grant application submitted by a partnership in which you hold a share?
Explanatory notes (including name and tax number in the case of a partnership)
If you or a business partnership in which you hold a share have filed an application for a research grant (Forschungszulage), you may, upon application, defer the assessment of income tax until the determination of the research grant or until the separate and uniform determination of shares in the determined research grant according to the Research Grant Act (Forschungszulagengesetz, FZulG). This is to ensure that the research grant can be imputed in a timely manner.
If you are a partner in a partnership entitled to benefits, please also state the tax number and the name of the partnership separately.
The research grant is available to all taxpayers with income from agriculture, forestry, trade or self-employment and can be claimed regardless of the respective profit situation. In order to be eligible, a research and development project (R&D project) must have been started after 1 January 2020 (i.e. from 2 January 2020). Beneficiary R&D projects are those that fall into one or more of the categories of basic research, industrial research or experimental development.
If necessary, please contact a tax advisor or a lawyer specialising in tax matters located in your area to obtain advice.
Do you want to provide information about the mobility premium for Partner A?
Do you want to provide information about the mobility premium for Partner B?
The application for the mobility premium for low-income earners must be submitted together with the income tax return.
The application for the mobility premium is only required for commuters whose taxable income is below the basic allowance of 11.784 Euro (single persons) or 23.568 Euro (married persons) and who travel at least 21 kilometres to their first place of work or business.
Commuters can thus receive a mobility premium for particularly long journeys to work as well as for weekly journeys home in the case of double household running from the 21st distance kilometre onwards as an alternative to the increased distance allowance of 38 cents. The mobility premium currently amounts to 14 percent of the assessment basis. The assessment basis is the increased travel allowance of 38 cents from the 21st kilometre. However, a determination is only made if the mobility premium amounts to at least 10 Euro.
If the mobility premium is claimed, the income-related expenses or business expenses deduction must be reduced by the assessment basis of the mobility premium.
