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  			                Important: The legislator expects every taxpayer to bear a share of the exceptional costs as specified in sect. 33 Income Tax Act (EStG). Therefore, only those costs which exceed the reasonable burden and which are actually necessary will be taken into account.
The reasonable burden is deducted from the exceptional costs. Only those exceptional costs which remain will then be taken into account for tax-reducing purposes.
The deduction of the reasonable burden is designed to take into account the economic capacity of the taxpayer.