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 in the year 2025 or in any of the four preceding years you received income from assets that were already subject to inheritance tax. In this case, you can apply for a tax reduction under § 35b EStG.
Background: In certain cases, assets are initially subject to inheritance tax, and the income generated from them is subsequently subject to income tax. To avoid this double taxation, § 35b EStG provides for a reduction in income tax on the relevant income for inheritances from 01.01.2009 onwards.
Important: The tax reduction applies only to inheritances, not to gifts.
Upon application, the income tax rate applicable to this income is reduced proportionally. This also reduces the basis for the solidarity surcharge and church tax.
In the next step, please specify:
- the relevant income for which the tax reduction is being applied
- the assessed inheritance tax
- the inheritance taxable acquisition including allowances under §§ 16, 17 ErbStG
- tax-free amounts under § 5 ErbStG
Note: The relevant date is the death of the inheriting person – not the date of assessment or payment of inheritance tax.
If in doubt, it is advisable to consult a tax advisor or lawyer, as determining the relevant amounts can be complex.
Do you want to claim losses for Partner A from other years in 2025 or claim a loss carryback?
Select "yes" if a loss deduction is to be considered in the tax return 2025 – either as a loss carryback to the previous year (2024) and possibly the year before last, or as a loss carryforward from previous years.
This requires a corresponding loss assessment notice or an application for a loss carryback. The offsetting is automatic.
You can also completely exclude the loss carryback if you prefer to offset the loss in future years.
Have you drafted a cross-border tax planning that you have to report to the tax office?
If you have developed a cross-border tax planning yourself, you are obliged to report this tax planning to the tax office. This also applies if the tax planning was drawn up by a third party (intermediary) and this third party is subject to the legal obligation of secrecy and you have not released the intermediary from the obligation of secrecy.
The obligation to report plans applies primarily to the intermediary (mediator) of the plan. An intermediary is defined as someone who markets a tax planning, designs it for third parties, organises it or makes it available for use or manages its implementation by third parties. Furthermore, the intermediary must be a tax resident in an EU member state or provide its services through a permanent business establishment located in an EU member state.
Please contact your local tax advisor or lawyer for advice on tax issues.
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?
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?
The application for the mobility premium must be submitted together with the income tax return.
An application is only necessary if the following conditions are met:
- Your taxable income is below the basic allowance of 12.096 Euro (single) or 24.192 Euro (married), and
- You travel at least 21 kilometres to your primary workplace or business location.
The mobility premium can be claimed as an alternative to the increased travel allowance of 38 cents per kilometre from the 21st kilometre. This applies to:
- daily journeys between home and primary workplace
- weekly family trips home in the case of dual households
The premium amounts to 14% of the relevant assessment basis, i.e. 14% of the increased travel allowance from the 21st kilometre. However, it will only be granted if the calculated entitlement is at least 10 Euro.
Note: If the mobility premium is applied for, the deduction for work-related expenses or business expenses must be reduced by the assessment basis of the mobility premium.
