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Lohnsteuer kompakt FAQs

 


Field help: (2019) Type of earnings

This text refers to the Steuererklärung 2019. You can find the version for the Steuererklärung 2025 at:
(2025): Type of earnings

Enter here which income replacement benefits you have received in 2019. If your income replacement benefit is not included in the selection list, you can also enter any name.

The wage and salary compensation benefits include:

  • Unemployment benefit I
  • Insolvency payments
  • Sickness benefit
  • Child-care sickness benefit
  • Parental benefits (Elterngeld)
  • Maternity benefit (Mutterschaftsgeld)
  • Supplement to maternity benefit
  • Transition benefit
  • Retirement severance pay
  • Maintenance allowance as a supplement payment
  • Wage supplement
  • Integration assistance (Eingliederungshilfe)
  • Injury benefit (Verletztengeld)
  • Compensation for loss of earnings according to the Infection Protection Act
  • Nursing allowance (Pflegeunterstützungsgeld) from 2015 (sect. 44a, para. 3 of the Social Security Code (SGB) XI).

The income replacement benefits are generally tax-free. However, the amounts are taken into account when calculating your personal tax rate. This process is called progression clause (Progressionsvorbehalt).

You do not need to specify unemployment benefit II (Arbeitslosengeld II, Hartz IV), additional expense allowance for 1 Euro-jobs, daily sickness benefit from a private health insurance, child-raising benefit (Erziehungsgeld), housing benefit, income support, child benefit, strike pay, the foundation grant for founders of a new business and the nursing allowance from 2015 onwards. These benefits are not subject to the progression clause.

Finanztip

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Finanztip 10/2025

Macwelt

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Macwelt 03/2025

WirtschaftsWoche

"Lohnsteuer Kompakt bietet eine aufgeräumte Oberfläche und strukturierte Abfrage. [...] Pluspunkt sind abschließende Tipps zum Steuersparen, die auf den konkreten Fall angepasst sind."

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