Information regarding your income tax assessment:

There are taxpayers (e.g. employees) who, due to their individual situation, are obliged to file a tax return annually (mandatory assessment). On the other hand, there are cases in which the taxpayer can decide for himself whether or not to file a tax return (application assessment). In practice, it is common that an employee does not file a tax return due to ignorance, inconvenience or other reasons, although they would be entitled to a refund of several hundred or sometimes even several thousand euros.

Since German tax law has become so complicated, it is difficult for taxpayers to assess whether it is worth filing a tax return or not. We have listed some examples of costs that may be relevant and can contribute to a tax refund:

  • craftsmen's invoices for repairs or modernisatios (e.g. bathroom renovation, heating maintenance, chimney sweeping services, gardening)
  • moving expenses
  • travel (commuting) between home and place of work
  • tax rebate for working from home during coronavirus, (€5 per day up to €600 annually)
  • annual accounts of administration for owners and tenants
  • service charge statements of landlords
  • expenses due to disability
  • costs for help in the household (e.g. cleaning, ironing, cooking)
  • expenses for care of the elderly, children and dependents
  • child benefits
  • medical expenses for the individual, family members and dependents (e.g. medication, surgery fees, glasses, hospital stays, non-medical practitioners, cures, dentist)






  • maintenance payments to relatives in Germany or abroad (e.g. divorced spouses, children, parents, grandparents, dependents)
  • funeral expenses
  • tax consultancy costs (e.g. contributions to tax associations)
  • donations
  • Riester pension
  • Rürup pension
  • payments to insurance companies (health insurance, life insurance, liability insurance, long-term care insurance, motor vehicle insurance, private pension insurance, accident insurance)
  • expenses/tuition payments for further training, substitute or supplementary schools
  • contributions to trade unions or other work related associations
  • housekeeping for additional properties
  • accident costs
  • workroom supplies for teachers or sales representatives
  • business expenses (e.g. travel expenses, postage, office supplies)
  • expenses for work equipment (e.g. work clothing/uniforms, technical literature, technology)