Category: Special expenses

 Recognition Donations

Have you made donations that were not fully recognised by the tax office? Use this letter to appeal against the tax assessment.

 Expenses own vocational training not recognised

You incurred costs for your own professional training and the costs (up to 6,000 Euro per person per year) were not recognised as special expenses by the tax office? Use this letter to appeal against the tax assessment.

 Consideration of church tax as a special expense

Have you paid church tax, but it was not considered as a special expense in your income tax return? Use this letter to lodge an objection with your tax office.

 Restriction of insurance contributions by health and nursing care insurance

You stated insurance premiums of up to 1,900 Euro (2,800 Euro for self-employed) as a special expense, but these were not (fully) taken into account because this limit had already been reached by contributions to health and nursing care insurance? With this letter, you are lodging an appeal with the tax office.

 Determination of the support period Ex-spouse

Your maintenance payments (up to 13.805 Euro) to a divorced or permanently separated spouse were not recognised as special expenses despite their consent? Use this letter to file an objection and submit the relevant evidence.

 Travel to the training centre according to travel cost guidelines

Have you claimed travel expenses to your training location in your tax return? If the tax office has only considered the travel allowance, lodge an appeal with this letter.

 Incorrect pension expenses or insurance contributions

In your income tax return, pension expenses or insurance contributions were not taken into account or were incorrectly considered? Use this letter to lodge an objection to your tax assessment.

 Reduction of advance deduction

The prior deduction was reduced in the tax calculation, even though you were neither actively employed nor received social security contributions or acquired pension entitlements? Use this letter to file an objection to the tax assessment with the tax office.

 Riester contributions not taken into account due to lack of statement

The pension contributions (Riester) under section 10a (1) EStG were not deducted as special expenses because no corresponding certificate was provided by the insurance company? With this letter, you are lodging an appeal with your tax office.

 Pensions and long-term financial burdens incorrectly taken into account

Have you claimed expenses in the area of special expenses that the tax office did not consider in the tax assessment notice? Use this letter to file an objection.

 School fees not recognised

Do you receive the child allowance or child benefit for your child and does the child attend an independent or private school? Use this letter to lodge an appeal if the tax office has not recognised 30% of the school fees, up to a maximum of 5,000 Euro, as a special expense.

 Special expenses allowance not taken into account

You did not claim any higher expenses in the area of special expenses, but the tax office did not grant you the special expenses allowance? Use this letter to file an objection.

 Special expenses deduction for Riester contract

Have your Riester pension contributions not been recognised as tax-deductible expenses by the tax office? Use this letter to file an objection.

 Tax-privileged expenses for cultural property worthy of protection

You incurred expenses for production and maintenance measures for your own protected cultural assets in Germany, which were not recognised by the tax office? Use this letter to lodge an appeal.

 Payments from the health insurance company bonus programme

Were you paid a bonus by your health insurance company for participating in a bonus programme? If this payment was deducted from your health insurance contributions and thus reduces your special expenses deduction, you can appeal with this letter.