Even those who have a study in their own apartment can state this with up to 1,250 euros. However, the following conditions apply:

  • No other workstation may be available.
  • It may not be used privately for more than 10 percent.
  • It cannot be a walk-through room or a work area.

What is the mileage allowance all about?

The journeys to work can also be taken into account as part of the advertising costs. In connection with the tax return, there is the kilometer flat rate, also the distance flat rate flat rate. The way to work can therefore have a tax-saving effect and is compensated with the income-related expenses.

Many taxpayers are more than the lump sum of 1,000 euros due to their travel costs alone and should therefore state the distance lump sum in their tax return. You are entitled to 30 cents per kilometer per day. However, only the one-way trip can be specified, so the return trip or trips during the lunch break are not taken into account. With fine online tax services  this is important.

  • A maximum of 4,500 euros can be specified as part of the kilometer flat rate. Those who use public transport can compensate for the actual costs.

What are special editions?

Special editions are considered with 36 euros without evidence. Special editions include:

  • A time saver for you and the tax office.
  • 80% of the expenses for private old-age provision and insurance (max. 17,738 euros for single persons and 35,476 euros for jointly assessed)
  • 3/4 of the cost of looking after the children
  • 20% the costs for a cleaning assistant or a nurse (max. 4,000 euros)
  • Insurance of children
  • Donations and membership fees
  • Maintenance payments to the ex-partner
  • Costs for initial vocational training

The savers should consider that

If you receive allowances as the owner of the products, a special expense allowance of  up to 2,100 euros can be credited. The tax office automatically checks whether the allowances or the deduction of special expenses would lead to greater relief and credit this accordingly.

What is one of the extraordinary loads?

Exceptional burdens are private expenses that exceed the average expenses of a comparable other taxpayer. This is regulated in 33 EStG . Accordingly, this includes maintenance benefits and lump sums for caregivers, the disabled and surviving dependents.


Medical costs and expenses for aids such as wheelchairs or dentures can usually also be stated. Relieving control but affects only the share of costs, of about undue burdens exits. These burdens result from income and depend on the number of children. In addition, only the amount that exceeds the reasonable burden will be considered as an extraordinary burden. It is legally stipulated (Section 33 EStG) how high the reasonable amount may be.