SteuerGo FAQs

Improved minimum threshold from 2017 for taxpayers

If you forget to include expenses in your tax return, you can still claim them after receiving the tax assessment notice by lodging an objection. However, if the tax is reduced by less than 10 Euro (minimum amount) in your favour, the tax office will refuse to make a change. The reason? The Small Amounts Regulation!

According to the Small Amounts Regulation, "income tax assessments are only changed or corrected if the deviation from the previous assessment is at least 10 Euro" (KBV from 1.1.2002). This means that changes are excluded not only to the advantage but also to the disadvantage of the taxpayer.

In 2011, the Federal Fiscal Court confirmed that if a tax change is less than 10 Euro, the tax assessment will not be changed at all - neither to the disadvantage nor to the advantage of the taxpayer (BFH ruling of 16.2.2011, X R 21/10).

Currently, with the "Act to Modernise Taxation Procedures" of 18.7.2016, the Small Amounts Regulation has been changed in favour of taxpayers from 1.1.2017: In future, a tax assessment will only be changed to the disadvantage of the taxpayer if the new tax amount is at least 25 Euro higher. However, to the advantage of the taxpayer, the tax assessment will be changed as before if the new tax amount is only 10 Euro lower. Furthermore, housing premiums will only be reclaimed if the reclaim amount is at least 25 Euro - instead of the previous 10 Euro.