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Children

  • heducation exempt amount (line 46 – 51)

    under 18 years over 18 years

    lodging abroad DM 1,800,-- DM 4,200,--

    in all other cases -,- DM 2,400,--

  • exemption amount for children (line 37 – 41)

    DM 3,456,-- for every marriage partner


  • expenses for care of children (line 52 – 60)

    for children under 16 years old

    single persons: if they are employed or handicapped

    married persons: if one partner is handicapped and the other one is employed
  • household expenses exempt from tax (line 42 – 45)

    for single (unmarried) persons if one child is registered in his/her residence in Germany DM 5,616,-- per year a





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