Which special expenses can I claim in my tax return?
June 13, 2023 | 40,00 EUR | answered by Wolfgang Stricker
Dear tax consultant,
my name is Lina Niemeyer and I have a question regarding my tax return. I am an employee in a medium-sized company and last year I incurred some expenses, of which I am not sure if they qualify as special expenses and therefore can be tax-deductible.
Among my expenses are further education courses, contributions to my private pension plan, insurance premiums, and donations to charitable organizations. I have heard that under certain conditions, these expenses can be classified as special expenses and therefore reduce my tax burden.
My current situation is that I feel unsure about which of these expenses will actually be recognized as special expenses and how to correctly report them in my tax return. I want to make sure that I claim all possible tax benefits and avoid making mistakes in reporting my special expenses.
Therefore, my question to you as an expert is: which special expenses can I claim in my tax return? Could you please provide me with a detailed list of which expenses qualify as special expenses under which conditions and how to correctly report them in my tax return? Are there any specific forms or evidence that I need for this?
I look forward to your expert advice and thank you in advance for your help.
Kind regards,
Lina Niemeyer
Dear Ms. Niemeyer,
Thank you for your inquiry regarding your tax return and the possible deductions you can claim. It is understandable that you are unsure about which expenses can actually be recognized as deductions and how to correctly report them in your tax return. As a tax advisor, I would like to help you by providing a detailed list of expenses that qualify as deductions and how you can report them correctly.
In general, deductible expenses include those that are not necessarily related to your professional activities but are still eligible for tax deduction. These may include expenses such as further education courses, contributions to private pension plans, insurance premiums, donations to charitable organizations, medical expenses, as well as expenses for craftsmen services and household-related services.
However, certain conditions must be met to claim these expenses as deductions. For example, donations to charitable organizations in Germany must be officially recognized, and contributions to pension plans must have been made in the appropriate contracts. Further education courses can also be deductible as deductions if they are aimed at improving your professional skills.
To report these deductions in your tax return, you will usually need corresponding receipts and evidence. For donations to charitable organizations, you will need donation receipts, for contributions to pension plans, contract documents, and for further education courses, participation certificates. You should keep these receipts carefully and be able to present them to the tax office if necessary.
There are specific forms, such as the "Anlage Vorsorgeaufwand" for pension plan contributions or the "Anlage Spenden" for donations to charitable organizations, on which you can report your deductions accordingly. These forms are part of your tax return and should be filled out carefully to ensure that you do not miss out on any tax benefits.
I hope that this information is helpful to you and assists you in reporting your deductions in your tax return. If you have any further questions or need assistance, I am at your disposal.
Best regards,
Wolfgang Stricker
Tax Advisor
