Field help:
(2019)
Bank account management fees
Account management fees are always recognised by the tax offices as income-related expenses with an allowance of 16 Euro per year without proof.
The amount of 16 Euro is an annual sum. You can also deduct this amount even if you open an account in December. You may claim this amount even if the employer reimburses you for account management costs. The reimbursement of costs is taxable and will be taxed together with your salary.
Important: If you have a free-of-charge bank account for which there are no account management fees then, unfortunately, you cannot claim the allowance.
