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Sonderausgaben

 

Sonderausgaben sind Aufwendungen der Lebensführung, die ausnahmsweise steuerlich begünstigt werden. Dazu zählen insbesondere Spenden, Ausgaben für Ihre Berufsausbildung, gezahlte Kirchensteuern und Unterhaltsleistungen an den Ex-Gatten.


Wann sind Ausbildungskosten Sonderausgaben und wann Werbungskosten?

Grundsätzlich wird zwischen Ausbildungskosten und Fortbildungskosten unterschieden. Diese Unterscheidung ist entscheidend dafür, ob die Kosten nur begrenzt als Sonderausgaben oder vollständig als Werbungskosten abgesetzt werden können.

1. Ausbildungskosten – Sonderausgaben

Kosten für eine erste Berufsausbildung oder ein Erststudium gelten steuerlich als Ausbildungskosten. Diese können nur als Sonderausgaben abgesetzt werden – allerdings maximal bis zu 6.000 Euro im Jahr.

Wichtig: Sonderausgaben können nur im Jahr der Zahlung berücksichtigt werden. Wenn in diesem Jahr kein zu versteuerndes Einkommen vorhanden ist, bringt der Sonderausgabenabzug keinen steuerlichen Vorteil.

2. Fortbildungskosten – Werbungskosten

Alle Kosten, die im Zusammenhang mit einer beruflichen Fortbildung nach Abschluss der ersten Ausbildung oder des Erststudiums entstehen, gelten als Fortbildungskosten. Diese sind uneingeschränkt als Werbungskosten absetzbar, wenn sie in einem beruflichen Zusammenhang stehen und zur Erzielung von Einkünften dienen.

Dazu zählen zum Beispiel:

  • Umschulungen in einen anderen Beruf,
  • Weiterbildungen im aktuell ausgeübten Beruf,
  • Fortbildungen in einem früher ausgeübten Beruf,
  • ein Zweitstudium.
3. Erst- oder Zweitstudium?

Die steuerliche Behandlung hängt davon ab, ob es sich um ein Erst- oder Zweitstudium handelt:

  • Ein Erststudium nach dem Schulabschluss wird als Erstausbildung eingestuft. Die Kosten hierfür können nur als Sonderausgaben bis 6.000 Euro pro Jahr geltend gemacht werden – ohne Verlustvortrag.
  • Ein Zweitstudium (z. B. ein Masterstudium nach einem Bachelorabschluss oder ein berufsbegleitendes Studium nach einer Ausbildung) gilt als Fortbildung. Die Kosten hierfür können voll als Werbungskosten abgesetzt werden. Ein steuerlicher Verlust kann sogar in spätere Jahre als Verlustvortrag übernommen werden.
4. Verlustvortrag bei Werbungskosten

Wer noch kein Einkommen hat, aber Ausbildungskosten als Werbungskosten geltend machen kann (z. B. im Zweitstudium), kann diese Kosten als vorweggenommene Werbungskosten ansetzen. Dadurch entsteht ein Verlust, der ins erste Jahr mit Einkommen vorgetragen und dort steuerlich verrechnet werden kann.

5. Beispiel zur Verdeutlichung

Herr A und Frau B sind beide Studenten ohne Einkommen.

  • Frau B studiert im Erststudium. Sie hat 4.500 € an Ausbildungskosten. Diese kann sie nur als Sonderausgaben im laufenden Jahr absetzen. Da sie aber keine Einkünfte hat, bringt ihr das steuerlich keinen Vorteil.
  • Herr A macht ein Zweitstudium. Er kann die 4.500 € als Werbungskosten angeben und damit einen steuerlichen Verlust erzeugen. Im Folgejahr, wenn er Einkommen hat, wird dieser Verlust mit seinem Einkommen verrechnet.

Ergebnis: Herr A zahlt im ersten Berufsjahr weniger Steuern als Frau B, obwohl beide gleich viel verdienen.

Wann sind Ausbildungskosten Sonderausgaben und wann Werbungskosten?


What can I claim as special expenses in my tax return?

Special expenses are personal living expenses that are exceptionally eligible for tax relief. The special expenses you can declare in your tax return are divided into two groups: pension expenses and other special expenses.

The other special expenses referred to on this input page are automatically taken into account by the tax office with the special expenses allowance. The special expenses allowance is set very low at 36 Euro for single persons and 72 Euro for married couples. It is therefore relatively easy to exceed this amount. These include, in particular, church tax paid, donations, childcare costs, and maintenance payments to an ex-spouse.

Pension expenses include contributions to basic health insurance and compulsory long-term care insurance, as well as private pension schemes and contributions to certain private insurance policies, such as private liability, accident, and disability insurance.

Important

The special expenses allowance does not apply to pension expenses. These are not unlimited deductible special expenses but are only deductible up to a maximum amount.

The second part of the special expenses, pension expenses, is divided into pension contributions, contributions to basic health and long-term care insurance, and other insurance. Pension contributions mainly include contributions to the statutory pension insurance or a private Rürup pension (funded pension scheme).

Other insurance includes contributions to health and long-term care insurance (beyond basic cover), unemployment insurance, accident and liability insurance, term life insurance, disability insurance, as well as capital life and pension insurance policies taken out before 2005.

Please enter the pension expenses in the “pension expenses” section of our tax return.

What can I claim as special expenses in my tax return?


What can I deduct as donations and membership fees?

You can deduct donations and membership fees for the promotion of tax-privileged purposes. These include:

  • Charitable purposes
  • Benevolent purposes (e.g. workshops for the disabled, meal services or drug counselling centres)
  • Church purposes
  • Political parties
  • Independent voters' associations
  • Charitable associations and organisations
  • Public institutions in Germany: e.g. universities, universities of applied sciences, research institutes, authorities, schools, state museums, state hospitals
  • Legal entities under public law in Germany: e.g. city and municipal administrations, municipal associations, federal states and the federal government, as well as churches

However, donations for a club's commercial business operations are not deductible. For example, if you donate drinks for a club festival, you cannot enter this in your tax return.

To deduct donations from tax, they must be made without receiving anything in return. You can deduct not only cash donations. Donations in kind, expense donations and remuneration donations are also considered tax-relevant.

What can I deduct as donations and membership fees?


When can I deduct church tax as special expenses?

If you are a member of a church, you can deduct the church tax as special expenses. Prepaid or additional church tax can also be claimed for tax purposes.

If you are a member of a religious community that does not levy church tax, you can deduct payments to them “as church tax” – i.e. 8 or 9 percent of income tax, depending on the federal state. However, the church must be recognised as a public corporation in at least one federal state. A receipt is required. Examples of such religious communities include the New Apostolic Church, the Evangelical Free Churches, the Greek Orthodox Metropolis, the Independent Evangelical Lutheran Church, the Methodist Episcopal Church, the Salvation Army, and Jehovah's Witnesses.

Payments that exceed the corresponding church tax can be claimed as donations for church purposes.

Under new legislation, church tax payments to religious communities in an EU/EEA state are also recognised as special expenses.

If the religious community is not recognised as a public corporation, you can deduct your contributions up to 20 percent of the total income as donations for "the promotion of religious purposes". You must enter this information in the “Donations” section. This applies, for example, to the Old Buddhist Community.

The Scientology Church is not a religious community.

When can I deduct church tax as special expenses?


What are permanent financial burdens?

Perpetual burdens are pension payments that a taxpayer makes to another person on a long-term basis and due to a legal obligation. These are regular payments, the duration of which, in the case of a pension payment, is linked to the lifetime of one or more persons. Perpetual burdens must be provided for at least ten years.

Unlike pension commitments, perpetual burdens can be adjusted at any time. They are therefore variable in amount and depend on the financial circumstances of the payer and the recipient. This may be the case, for example, if the financial situation of the contracting parties changes.

Perpetual burdens can be in cash or in kind. An example of in-kind payments is the so-called "born" perpetual burdens. This includes, for example, the obligation to provide meals for a person.

Abbreviated perpetual burdens can also be agreed if they end either with the death of the person or at the latest after a certain period.

Caution!

Since 2008, no distinction has been made between perpetual burdens and annuities for tax purposes. Pension payments are now always considered "perpetual burdens". This means that the calculation of the yield share required for life annuities is no longer necessary.

What are permanent financial burdens?

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Did you make donations or pay membership fees for tax-privileged purposes?

To provide information on donations and membership fees for tax-privileged purposes, select Yes here.

In the tax return, you can claim donations and membership fees to

  • Non-profit, church or charitable organisations,
  • Political parties,
  • Independent voters' associations,
  • Foundations.

Important: Membership fees for leisure-oriented clubs, such as sports clubs, home clubs, animal breeding clubs, singing and music clubs, etc., are not included in the tax calculation.

Have you paid someone an annuity that was taken into account as part of the separate and uniform determination?

If you have paid an annuity (Rente) to a person that was considered in the scope of the separate and uniform determination (gesonderte und einheitliche Feststellung), you can enter it here.

Annuities are paid in constant amounts, i.e. a regular monthly payment of a constant amount.

The main case of an application for a transfer of assets by way of anticipated succession. In this case, parents usually transfer assets (e.g. company shares) to their children during their lifetime. In return, the children undertake to pay a monthly pension to the parents for life.

What is a separate and uniform declaration of determination (gesonderte und einheitliche Feststellungserklärung)?

The separate and uniform declaration of determination must be prepared if income is jointly earned by several persons. This is the case, for example, with a joint ownership of land, joint heirship or with the legal form of a partnership.

The declaration is called in the efficient official German "Erklärung zur gesonderten und einheitlichen Feststellung von Grundlagen für die Einkommensbesteuerung" (Declaration on the separate and uniform determination of bases for income taxation).

Did you have expenses for your vocational training?

Expenditure on professional training can be deducted as special expenses up to a maximum amount of 6.000 Euro. This means that these costs will reduce your taxable income and therefore your tax burden.

The decisive factor here is the first vocational training or a first study as the first vocational training. Further training courses after the first vocational training completion are further training expenses and thus deductible as income-related expenses.

Important: If the training or further training is merely a matter of general education or a hobby (e. g. VHS courses) with no apparent intention of later employment in this area, the costs cannot be deducted. Such costs are not tax deductible as a "hobby" or "private matter".

Have you paid maintenance to the divorced or permanently separated spouse?

You can deduct maintenance payments to your divorced or permanently separated spouse either as special expenses or as extraordinary expenses.

Particularly in the case of higher maintenance payments, the deduction is recommended as a special expense, since the maximum tax savings can be higher. The person liable to pay maintenance can deduct up to 13.805 Euro p. a. plus health and nursing care insurance contributions (which cover the maintenance recipient). However, the recipient must give his/her consent and pay tax on the income in full.

Important: The decision then applies to your entire maintenance payment, which means that you cannot enter one part as a special expense and the other part as exceptional costs in your tax return. Which decision is better depends on each individual case.

Have you paid a regular annuity to one or more persons?

Select Yes if you pay a regular monthly annuity to a third person on the basis of a contractual obligation that represents a benefit to the payee.

Pension payments due to asset transfers as part of anticipated succession may be taken into account as special expenses if they are made in connection with the transfer

  • of a co-entrepreneurial share,
  • of a business or part of a business, or
  • of a limited liability company (GmbH) share of at least 50% if the transferor was active as a managing director and the transferee takes over this activity after the transfer.

Important: The deductibility of annuities and long-term financial burdens depends on the date of the contract. Since 2008, the distinction between long-term financial burdens and annuities has been abolished. Annuities are now always "long-term financial burdens". This means that the determination of the share of income previously required for life annuities can be waived. This means that

  • The payer may deduct the benefit payments in full as special expenses (sect. 10 para. 1a no. 2 of the Income Tax Act (EStG).
  • The recipient of the annuity must pay tax on the full amount of the benefits received as "other income" (sect. 22 no. 1a of the Income Tax Act (EStG).
Did you have to pay someone an annuity (contract before 2008)?

Select Yes if you have to pay an annuity to a third person and the contract on which it is based was concluded before 01.01.2008.

Annuities are paid in constant amounts, i.e. a regular monthly payment of a constant amount.

The main case of an application is the transfer of assets as part of the anticipated succession. As a rule, parents transfer assets to their children during their lifetime. In return, the children undertake to pay a monthly annuity to the parents for life.

Important: Deductibility as an annuity depends on the date of the contract. Until 01.01.2008, the distinction was made between long-term financial burdens and annuities. Since 2008, benefits due to asset transfers as part of anticipated succession are always "long-term financial burdens".

Did you pay money to someone as a permanent burden?

Select Yes if you have made payments to a third person in the form of long-term financial burdens (dauernde Lasten).

Long-term financial burdens are regular monthly payments that can be adjusted in the amount at any time if the economic circumstances of the contracting parties change. The amount of the payment may, for example, be based on the profit of the transferred company.

Main case of an application for a transfer of assets as part of the anticipated succession. In this case, parents usually transfer assets (e.g. company shares) to their children during their lifetime. In return, the children undertake to pay a monthly annuity to the parents for life.

Important: The deductibility of long-term financial burdens depends on the date of the contract. Since 01.01.2008, the distinction between long-term financial burdens and annuities has been abolished. Annuities are now always "long-term financial burdens". This means that the calculation of the income share previously required for life annuities can be waived. This means that

  • The recipient may deduct the pension benefits in full as special expenses (sect. 10 para. 1a no. 2 of the Income Tax Act (EStG).
  • The provider of the benefits must pay tax on the full amount of the benefits as "other income" (sect. 22 no. 1a of the Income Tax Act (EStG).
Have you incurred long-term financial burdens that were taken into account as part of the separate and uniform determination?

If you have incurred long-term financial burdens (dauernde Lasten) that were taken into account as part of the separate and uniform determination (gesonderte und einheitliche Feststellung), you can enter them here.

Long-term financial burdens are regular monthly payments that can be adjusted in an amount at any time if the economic circumstances of the contracting parties change. The amount of the payment may, for example, be based on the profit of the transferred enterprise.

The main case of an application for a transfer of assets by way of anticipated succession. In this case, parents usually transfer assets (e.g. company shares) to their children during their lifetime. In return, the children undertake to pay a monthly pension to the parents for life.

What is a separate and uniform declaration of determination (gesonderte und einheitliche Feststellungserklärung)?

The separate and uniform declaration of determination must be prepared if income is jointly earned by several persons. This is the case, for example, with a joint ownership of land, joint heirship or with the legal form of a partnership.

The declaration is called in the efficient official German "Erklärung zur gesonderten und einheitlichen Feststellung von Grundlagen für die Einkommensbesteuerung" (Declaration on the separate and uniform determination of bases for income taxation).

Did you pay a pension rights adjustment to the divorced spouse?

Select Yes here if you have made compensation payments to the divorced spouse as part of pension rights adjustment.

Compensation payments may be deducted as special expenses. Please enter the amount of the payments actually made on the following pages.

Since 2015, not only "compensation payments as part of a pension rights adjustment" are deductible as special expenses, but also "payments to avoid pension rights adjustment" pursuant to sect. 23 VersAusglG.

The person entitled to receive compensation must tax the income as other income. Now there is no longer any difference as to whether the compensation relates to a civil service pension, a public pension, a private pension, a subsidised pension or a company pension. Payments are only tax deductible as special expenses (sect. 10, para. 1a, No. 3 and 4 of the Income Tax Act (EStG)).

Important: If you are claiming special expenses for the first time, please attach a copy of the contract / pension agreement.

Have you paid financial settlements to your divorced spouse to avoid pension rights adjustments?

Select Yes if you have made financial settlements to avoid a pension rights adjustment.

Financial settlements to avoid a pension rights adjustment following a divorce or the dissolution of a civil partnership are deductible as special expenses. In return, the recipient is taxed.

There is no difference as to whether the compensation relates to a civil service pension, a public pension, a private pension, a subsidised pension or a company pension. Payments are only tax-deductible as special expenses.

Have you made payments to the divorced partner or the partner who lives permanently separated?

If you are divorced or permanently separated, payment obligations to the former spouse may arise.

In addition to regular maintenance payments, payments for pension rights adjustments or financial settlements to avoid pension rights adjustments must be made in certain cases.