Right Solutions for the Tax Returns


This is interesting, for example, for company pensioners who, in addition to a company pension, also receive wages from an employment relationship, or for students or other employees who receive low wages from several employment relationships.

The answer is: In principle, yes

Explanation: Up to a certain amount of wages, no wage tax is withheld when deducting wage tax for the first employment relationship. With this “entry amount” the subsistence level is to be spared from access by the tax authorities. In the case of low wages, this initial amount is often not fully used. In the case of a further employment relationship, wage tax is withheld according to tax class VI, practically from the first euro, because the tax exemptions are already taken into account in the first employment relationship.

However, if the initial amount from the first employment relationship has not yet been exhausted, the remaining tax-free volume can be transferred to the second employment relationship. The prerequisite is that the annual wage from the first employment relationship is below the entry amount for the respective tax bracket.

The unused entry amount is redistributed by the tax office by taking into account an additional amount for the first and an exemption for the second employment relationship.

Which lump sums are important?

A lump sum means that a certain amount is applied as a lump sum, regardless of the actual expenses. If the actual expenses are higher than the lump sum, the actual expenses that can be taken into account will be credited on proof.

Employee lump sum:

With wage tax, the employee lump sum for income-related expenses is particularly important. This includes expenses that arise as a result of dependent employment, for example costs for specialist literature, work equipment, business trips. Travel costs between home and place of work are also offset against the employee lump sum. The employee lump sum for income-related expenses is 1,000 euros. Use the tax return calculator for the best result.

Lump sum for special expenses:

The lump sum for special expenses includes, for example, maintenance payments to the divorced spouse, church tax paid and donations. This does not include the so-called pension expenses, such as social security contributions or contributions to liability insurance. These are automatically taken into account in the flat-rate pension. The special expenses lump sum is 36 euros for single people and 72 euros for married people.

Pension lump sum:

The pension lump sum includes pension expenses. These include, above all, contributions to health, long-term care, accident and liability insurance, to statutory pension insurance and to the Federal Labor Office. In contrast to the employee lump sum and the lump sum for special expenses, the pension lump sum is only taken into account in the wage tax deduction and not in the income tax assessment.



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