Lohnsteuer kompakt FAQs

Field help: (2024) My share of the maximum amount for part-time employment (Mini-Jobs):

Specify the percentage that should be considered for you.

Example: If two single persons live together in a joint household for the whole year, the mentioned maximum amounts may only be claimed once. The allocation is then 50-50. If both single persons are employers in the context of household-related employment or if they contract household-related services, for care work or work provided by tradesmen, each person can only claim for his/her actual expenses up to half of the maximum tax deduction amount. This only ceases to apply if both persons agree to have a different distribution and then notify the tax office of this in writing.