If you want to claim a deduction amount according to sect. 10 g of the Income Tax Act (EStG) for cultural assets worthy of protection, which are neither used for income generation nor for your own residential purposes, select Yes here.

Cultural assets within this meaning are

• Buildings or parts of buildings that are listed as architectural monuments in accordance with the relevant state regulations.
• Buildings or parts of buildings that do not meet the requirements for a listed architectural monument on their own, but are part of a group of buildings or entire complex protected as a unit according to the relevant state regulations.
• Horticultural, constructional and other facilities which are not protected by any buildings or parts of buildings and which are not protected under the relevant state regulations.
• Furniture, objects of art, art collections, scientific collections, libraries or archives which have been owned by the taxpayer's family for at least 20 years or which are entered in the register of national treasures or the list of archives of national value and whose preservation is in the public interest because of their importance for art, history or science.

In all cases, it is a prerequisite that the cultural assets are made accessible to scientific research or the public to an extent corresponding to the circumstances unless there are compelling reasons not to do so for the protection of historical monuments or archives.

Select Yes if you have received income that has been subject to inheritance tax in 2022 or in the four previous years and therefore you wish to apply for a tax reduction.

It is possible that assets may be subject to inheritance tax in the event of inheritance and that income contained therein may be subject to income tax at a later date. This double burden with inheritance and income tax is to be reduced by means of a special provision in the Income Tax Act and applies to inheritance cases as of 1 January 2009. The tax reduction does not apply to donations.

The new relief regulation pursuant to sect. 35b of the Income Tax Act (EStG) reduces income tax on income that has already been subject to inheritance tax as assets in the last 4 years.

Upon application, the income tax rate applicable to this income is reduced by a certain percentage. This also reduces the assessment basis for the solidarity surcharge and church tax.

On the following page, enter the relevant income for which the reduction is applicable, as well as the determined inheritance tax, the inheritance tax-liable acquisition plus the tax-free amounts in accordance with sections 16 and 17 of the Inheritance and Gift Tax Act and the tax-free amounts in accordance with section 5 of the Inheritance and Gift Tax Act.

Inheritance tax arises at the time of death. It does not matter when the inheritance tax is set and/or paid.

Select Yes if you want to claim a loss deduction or a donation carryforward.

Loss carryback in the previous year: Negative income that is not balanced out in the year in which the loss occurs can be carried back in the previous year. Since 2013, an amount of up to 1 million Euro - up to 2 million Euro for married couples - can be carried back in the previous year.

Loss carryforward/donation carryforward to the following year: If the negative income is not or not completely offset in the previous year, you will receive an assessment notice on the "remaining loss carryforward". This amount is then deducted from the total amount of income in the income tax assessment for the following year up to a total amount of 1 million Euro - for married persons 2 million Euro. If the loss amount is even higher, the excess amount is offset up to 60% of the total income amount in the following year, so that 40% of the profit is always taxable.

If you want to provide information about companies, communities and similar models, select Yes here.

If necessary, please contact a tax advisor or a lawyer specialising in tax matters located in your area to obtain advice.

If one of the following categories applies to you, select "yes":

• cultural property worthy of protection
• income with inheritance tax
• other investments
• international tax planning
• research grant

If you have developed a cross-border tax planning yourself, you are obliged to report this tax planning to the tax office. This also applies if the tax planning was drawn up by a third party (intermediary) and this third party is subject to the legal obligation of secrecy and you have not released the intermediary from the obligation of secrecy.

The obligation to report plans applies primarily to the intermediary (mediator) of the plan. An intermediary is defined as someone who markets a tax planning, designs it for third parties, organises it or makes it available for use or manages its implementation by third parties. Furthermore, the intermediary must be a tax resident in an EU member state or provide its services through a permanent business establishment located in an EU member state.

The climate protection programme with its extended funding programmes ensures that as many property owners as possible can invest in the modernisation of their dwellings in a timely manner. Within the framework of the climate protection programme, the following measures for energy-efficient building renovation are funded:

• Thermal insulation of walls
• Thermal insulation of roof surfaces
• Thermal insulation of storey ceilings
• Renewal or installation of a ventilation system
• Renewal of windows or exterior doors
• Renewal or installation of a ventilation system
• Renewal of the heating system
• Installation of digital systems for optimising energy operation and consumption
• Optimisation of existing heating systems

Tip: Since 2021, "summer thermal insulation" has also been eligible for subsidies. This is somewhat hidden in Annex 4a of the ESanMV. It specifically states: "Funding is provided for the replacement or first-time installation of external sun protection devices with optimised daylight supply, for example, via light control systems or radiation-dependent control. The requirements of DIN 4108-2:2013-02 for minimum summer heat protection must be met."

In addition, energy-related building supervision and expert planning are eligible for tax incentives.

If you or a business partnership in which you hold a share have filed an application for a research grant (Forschungszulage), you may, upon application, defer the assessment of income tax until the determination of the research grant or until the separate and uniform determination of shares in the determined research grant according to the Research Grant Act (Forschungszulagengesetz, FZulG). This is to ensure that the research grant can be imputed in a timely manner.

If you are a partner in a partnership entitled to benefits, please also state the tax number and the name of the partnership separately.

If necessary, please contact a tax advisor or a lawyer specialising in tax matters located in your area to obtain advice.

The application for the mobility premium for low-income earners must be submitted together with the income tax return.

The application for the mobility premium is only required for commuters whose taxable income is below the basic allowance of 10.347 Euro (single persons) or 20.944 Euro (married persons) and who travel at least 21 kilometres to their first place of work or business.

Commuters can thus receive a mobility premium for particularly long journeys to work as well as for weekly journeys home in the case of double household running from the 21st distance kilometre onwards as an alternative to the increased distance allowance of 38 cents. The mobility premium currently amounts to 14 percent of the assessment basis. The assessment basis is the increased travel allowance of 38 cents from the 21st kilometre. However, a determination is only made if the mobility premium amounts to at least 10 Euro.

If the mobility premium is claimed, the income-related expenses or business expenses deduction must be reduced by the assessment basis of the mobility premium.