Field help:
(2022)
Was <%0100301%> taxed solely on a flat-rate basis (e.g. a mini-job) in 2022 and should the flat-rate energy allowance (Energiepreispauschale) be claimed?
Was <%0100801%> taxed solely on a flat-rate basis (e.g. a mini-job) in 2022 and should the flat-rate energy allowance (Energiepreispauschale) be claimed?
Select "yes" if you as an employee in the year 2022
- only had income from employment taxed at a flat rate (e.g. a mini-job) and
- you have not received the flat-rate energy allowance from your employer.
In this case, you are entitled to the work-related flat-rate energy allowance of 300 Euro, which is paid by the tax office.
Pensioners with a mini-job can also specify here whether they have already received the work-related flat-rate energy allowance.
All other eligible persons do not have to make any entries about the flat-rate energy allowance in their tax return. Your tax office will automatically take the flat-rate energy allowance into account.
Note: If an employee makes false statements in order to receive the flat-rate energy allowance several times despite the legal provision stating the contrary, the penalty and fine regulations of the German Fiscal Code apply.
