Field help: (2024) General business expenses This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at: (2025): General business expenses The business expenses already entered in general business expenses are displayed here. Click on the button to enter the following entries:Business expense allowance for certain occupational groups or tax allowance according to sect. 3, no. 26, 26a, 26b of the Income Tax Act (EStG)Goods, raw materials and auxiliary materialsReceived external servicesExpenditure on own personnel