Income-related expenses
The following standard annual deductions for costs of earning
non-business income are allowed unless higher expenses can be
itemized:
– For employment income: € 1,000
– For annuities: € 102
– Additional overall allowance when income from capital is de-
termined (Sparer-Pauschbetrag): € 801 (for single taxpayers)
and € 1,602 (for married taxpayers and civil partners who fle
a joint income tax return). Due to the fat tax character, higher
expenses related to income from capital will no longer be
deductible.
EU Forecast
euf:ba.18g:122/nws-01