Total income | up to EUR 15.340 | over EUR 15.340

up to EUR 51.130 | over EUR 51.130

Taxable persons without children

with tax rate of § 32a (1) EStG

with splitting tariff according to § 32a paragraph 5 or 6 EStG | 5%

4% | 6%

5% | 7%

6 %

Taxable person with

one child or two children

three or more children | 2%

1 % | 3 %

1 % | 4 %

2 %

Within the framework of §§ 33 further following EStG, certain costs are deductible as exceptional charges if they necessarily accrue to a taxable person. They are thus taken into account in the tariff and – like special expenses – reduce the total amount of income. We take a look at the regulations and look at what legislators mean by “extraordinary”.

Exceptional charges are regulated in §§ 33, 33a and 33b of the Income Tax Act (EStG). § 33 EStG standardizes the basic case, while §§ 33a and 33b EStG contain additional regulations for maintenance expenses and benefits for people with disabilities.

Prerequisite for the deduction of costs as exceptional charges is according to § 33 (1) EStG,