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insurance
(line 64 – 71)
deductible are all
insurance at home and abroad, except: comprehensive
coverage for cars, household insurance,
legal charges
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pensions
and constant charges (line 73 – 74)
in the event of special reasons for obligations
for example support for parents based on
hereditary, no legal transaction
-
alimony
for former marriage partners (line 75)
deductible up to DM 27,000,-- per year
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expenses
for an employment in the household
(line 78 – 79)
deductible up to DM 18,000,-- per year if
social insurance is paid for
-
expenses
for tax advisors (line 80)
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church
tax (line 77)
expenses for the own professional training
but not related to the present employment
deductible up to DM 1,800,--
deductible up to DM 2,400,-- if accommodation
is abroad
-
donations
(line 85 – 88)
deductible are charity, religious purposes
up to 5% of income scientific, cultural
purposes up to 10% of income
donations for political parties are deductible
directly from taxes up to DM 1,500,-- unmarried,
DM 3,000,-- married
-
school
fees (line 83)
deductible are 30% of the school fees accommodation
and boarding are not deductible
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