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-
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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