Field help:
(2020)
Name of the insurance
Insurance premium
Enter the name of the insurance company in the first field, for example, the name of the insurance company and the insurance number.
In the second field, enter the amount of work-related expenses.
Many legal expenses insurance companies offer family legal expenses insurance that covers not only private risks but also occupational risks ("protection of employment rights").
As income-related expenses, you can only claim the part of the insurance premium which covers occupation risks. As a rule, it is difficult to determine the occupational portion in one amount, which is why a flat rate of one-third is calculated if, for example, the insurance covers transport, family and work.
However, the tax office now more often demands a statement from the insurer. This statement provides detailed information on the share of contributions that is attributable to the protection of employment rights.