Special editions

What are special expenses according to § 10 EStG)

Special editions (Section 10 EStG) are basically non-deductible expenses for living (Section 12 EStG) if they are neither business expenses nor business expenses. A distinction can be made between:

Unlimited deductible special expenses, which include:

Pensions and permanent burdens (Section 10 (1) No. 1 EStG)
Paid Church tax (Section 10 (1) No. 4 EStG)
Tax advice costs (Section 10 (1) No. 6 EStG)

Limited deductible special expenses

the z. B. are:

Maintenance payments to the divorced or permanently separated spouse who is subject to unlimited income tax. An application must be submitted (Section 10 (1) No. 1 EStG).

Insurance contributions to health, long-term care, accident and liability insurance, to statutory pension and unemployment insurance (Section 10 (1) No. 2a EStG).

Contributions to certain insurances in the event of survival or death. The deductibility is tied to certain requirements (Section 10 (2) EStG).

Expenses of the taxpayer for his / her vocational training or for further training in a profession not practiced (Section 10 (1) No. 7 EStG).

Requirements for the special expenses deduction

With regard to the requirements for the deduction of special expenses, Section 10 (2) EStG applies.

It may happen that special expenses that have been taken into account flow back later. Then a set-off against special expenses of the same type is carried out, but only up to the amount of the corresponding special expenses of the return year.

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