Field help:
Business expenses or business expense allowance
Enter here the actual business expenses or the relevant business expense allowance.
Instead of the proven business expenses, you can claim a business expense allowance in the following cases:
- 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 3.600 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 900 Euro per year.
- As a day nanny looking after children, a flat-rate business expense allowance of 400 Euro per month and per child in care will apply from 2023 (see letter of the Federal Ministry of Finance (BMF) dated 06.04.2023).
- 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)).
