In a typical approach, certain advertising costs and Special editions Allowed for deduction without proof with a lump sum. Every taxpayer with corresponding income can claim the lump sum, even if the actual income-related expenses or special expenses are lower.
The flat-rate deduction makes it easier Financial management the implementation of the taxation procedure. As a lump sum for income-related expenses, € 51 for single persons and € 102 for married persons are eligible for income from capital assets (Section 9a sentence 1 No. 2 EStG), and € 920 for income from non-self-employed work (Section 9a sentence 1 No. 1 EStG) and for other income i. S. v. Section 22 No. 1 and 1 a EStG € 102 (Section 9a sentence 1 No. 3 EStG)
The following lump sums are granted for special expenses: For special expenses i. S. v. § 10 I No. 1, 1 a, 4, 6, 7 and 9 and according to § 10b EStG an amount of 36 € (§ 10c I EStG). A pension lump sum is depending on the salary i. S. v. § 10 c II and III EStG must be taken into account.