Field help:
(2021)
Business expenses or business expense allowance
Enter here the actual operating expenses or the relevant business expense allowance.
You can claim the following business expense allowances:
- for full-time self-employed work as a writer or journalist in the amount of 30% of the operating income, up to a maximum of 2.455 Euro per year.
- for part-time scientific, artistic or literary activities, including lecturing or teaching and examination duties, up to 25% of the company's operating income, up to a maximum of 614 Euro per year.
- As a day nanny: 300 Euro for full-time care of a child per month
- for part-time tax-privileged employment as an instructor, trainer, conductor, choirmaster, team leader, church musician, artist, examiner, youth leader, holiday caretaker etc. in the amount of 3.000 Euro per year (so-called trainer allowance according to sect. 3, no. 26 of the Income Tax Act (EStG)). The employment must be carried out for a non-profit organisation or a legal entity under public law and serve non-profit, charitable or church purposes.
- for part-time voluntary work as a functionary, board member, fire fighting equipment keeper, kit keeper etc. in the amount of 840 Euro (so-called tax allowance for voluntary work according to sect. 3, no. 26a of the Income Tax Act (EStG)).
- for tax-privileged work as a legal advisor, guardian or carer in the amount of 3.000 Euro per year (so-called care allowance according to sect. 3, no. 26b of the Income Tax Act (EStG)).
