Extraordinary burden

Definition of exceptional stress

According to the Income Tax Act (EStG), an extraordinary burden is that expense that is neither a business expense nor a Advertising expenses still as Special editions is deductible, but has a significant impact on the individual taxpayer's performance. It can be deducted from the total amount of income (Section 2 (4) EStG).

extraordinary burdens according to (§ 33 EStG)

The taxpayer must in principle incur extraordinary burdens (Section 33 EStG) and burden him more than the vast majority of taxpayers with the same income, the same financial situation and the same marital status.

Examples: Expenses may inevitably arise due to special circumstances, e.g. B. expenses incurred through childbirth, illness, disability, death, storm damage, criminal litigation, divorce. Upon request, the income tax is reduced by deducting the extraordinary burdens that exceed the reasonable burden from the total amount of income when determining the income.

Examples of extraordinary burdens in special cases within the meaning of Section 33a EStG are:

  • Expenses for maintenance and any professional training of legally dependent persons for whom neither the taxpayer nor any other person is entitled to a child allowance or child benefit.
  • Expenses for the vocational training of a child for which the taxpayer receives a child allowance.
  • Expenses for external accommodation for vocational training.
  • Expenses for the employment of a housemaid or domestic help.


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