German tax law offers private individuals various opportunities for legal tax optimization. With proper planning, significant amounts can often be saved.
Properly Claiming Work-Related Expenses
Frequently overlooked work-related expenses include not only commuting costs to work, but also continuing education measures, professional literature, and work clothing. Home office allowances and home office deductions can additionally reduce the tax burden.
Particularly with the commuting allowance, there have been increased rates since 2022 starting from the 21st kilometer. Using public transportation can also be more favorable than the flat rate under certain circumstances.
Special Expenses and Extraordinary Burdens
Health insurance contributions, donations, and church tax count as special expenses. Here, a precise review of deductible amounts is particularly worthwhile for self-employed individuals.
Extraordinary burdens such as medical costs or care expenses can significantly reduce the tax burden if they exceed the reasonable personal contribution.
Deadlines and Changes to Consider
The filing deadline for the 2024 tax return ends on July 31, 2025. When using a tax advisor, this extends until February 28, 2026. Late filing penalties can be avoided through timely submission.
Conclusion
Careful preparation of the tax return pays off. For more complex matters, consultation with a tax advisor or the use of professional tax software is recommended.