Which income replacement benefits do not need to be declared in the tax return?
The following benefits do not need to be declared in your tax return as income replacement benefits. They are not subject to the progression clause:
- Daily sickness allowance from private health insurance.
- Start-up grant for new businesses
- Unemployment benefit II
- Parental benefit, housing benefit, social assistance, child benefit
- Supplementary winter allowance and additional winter allowance
- Strike pay and lockout pay
- Military pay for voluntary military service, pocket money for youth voluntary services
- Pocket money for youth voluntary services
- Care support allowance from 2015 (§ 44a para. 3 SGB XI).
