Field help
Business expense allowance for certain occupational groups
In certain cases, you can claim a business expense allowance. If you use this allowance, you may not claim any further business expenses. Additional information on reserves or hidden reserves is also not required.
Instead of proven business expenses, you can claim a business expense allowance in the following cases:
- for full-time self-employed writing or journalistic work:
30% of business income, maximum 3.600 Euro per year
- for part-time scientific, artistic or writing work – including lecturing, teaching or examination activities:
25% of business income, maximum 900 Euro per year
- as a childminder:
business expense allowance of 400 Euro per month and child cared for (BMF letter dated 06.04.2023)
- for part-time tax-privileged activity as a trainer, instructor, conductor, choir director, supervisor, church musician, artist, examiner, youth leader, holiday supervisor, etc.:
3.000 Euro per year (so-called trainer allowance, § 3 No. 26 EStG). The activity must be carried out on behalf of a non-profit organisation or a legal entity under public law.
- for part-time voluntary work as an official, board member, fire brigade equipment manager, equipment manager, etc.:
840 Euro per year (so-called volunteer allowance, § 3 No. 26a EStG)
- for tax-privileged activity as a legal guardian, custodian or carer:
3.000 Euro per year (so-called carer allowance, § 3 No. 26b EStG)
Lohnsteuer kompakt: If your income from a tax-privileged part-time activity is below 3.000 Euro (trainer allowance) or 840 Euro (volunteer allowance), you can usually omit an entry. Only for higher income should you enter the income as business income and the corresponding allowance as a business expense allowance.
Goods, raw materials and auxiliary materials
Here, the total expenses for the purchase of goods are shown. This includes, among other things:
- Goods received
- Raw and auxiliary materials
- Additional costs of purchase
- Transport insurance
- Customs and import duties
All data must be entered as a net amount. The deductible VAT paid on goods/services is to be specified at "Other fully deductible business expenses > VAT already paid on goods/services".
External services and contract work
Enter here expenses for services that are directly related to production and were performed by external companies, for example
- External services for products and other turnover services,
- Expenditure on temporary work,
- Wage work on products,
- Expenses for production licenses,
- Expenses for printing, typing or photocopying,
- Expenses for laboratory work,
- Expenses for external expertise.
Labour costs
Please enter here the labour costs for salaries, wages, social security contributions and contributions to the company pension scheme for your employees.
This includes all gross wage and salary expenses including income tax paid and other labour costs, for example, contributions to professional associations.
Total general business expenses
The sum of the general business expenses is transferred to the overview page "Business Expenses" to determine the sum of the business expenses.
