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)