Once a tax declaration, always a tax declaration?

Rules of taxation

50% of all employees on an average need to file an income tax return (Steuererklärung). In this context, there is the talk of a compulsory assessment (Pflichtveranlagung).

Taxpayers are obliged to pay if:

  • the tax office has entered a personal income tax allowance (Lohnsteuerfreibetrag; no obligation to pay if the wages earned do not exceed € 10,800 per calendar year and no additional income was recorded)
  • Benefits have been received (Lohnersatzleistungen) that are subject to the provisio safeguarding progression (Progressionsvorbehalt) and amount to more than € 410
  • in the case of separated spouses, the training allowance, disability or survivor’s lump sum for children is not divided 50/50 (Ausbildungsfreibetrag, Behinderten- or Hinterbliebenen-Pauschbetrag)
  • if several incomes came from different employers
  • Compensation (Abfindung) is paid acccording to the 1/5 method (Fünftelungsmethode)
  • withholding taxable investment income, which did not have a flat rate tax paid (Abgeltungsteuer)
  • married couples that chose IV factor / IV factor (Steuerklasse 4/4 mit Faktor) or III/V
  • The employee’s marriage was dissolved by death or divorce during the assessment period (Veranlagungszeitraum)
  • Minimum provisioning lump sum (Mindestvorsorgepauschale) is higher than precautionary expenses (Vorsorgeaufwendungen)
  • Additional income over 410 €

Voluntary tax return

There are also taxpayers who can file an income tax return. However, many are afraid to, because they fear it threatens them with a back payment. The effort is much too large or they think they must now provide information about their income and expenditure every year. In principle, expenses such as income-related expenses (Werbungskosten), household-related services (haushaltsnahe Dienstleistungen), special expenses (Sonderausgaben) or even extraordinary expenses (außergewöhnliche Belastungen) tax- deducted in the tax declaration. This pays off and there is a refund. Without a tax return, the state does not know the expenses incurred in these areas.

Once Tax Return, Always Tax Return?

Not every year a tax declaration makes sense for volunteers from a financial perspective. It becomes lucrative only when high additional expenditures have been incurred within a calendar year. It does not matter if it was the cost of advertising (Werbungskosten), household services (haushaltsnahe Dienstleistungen) or anything else. In these cases, filing the tax return is always worthwhile. However, this does not mean that the taxpayer is henceforth obliged to submit a new one each year. Thus, taxpayers who are not obliged to pay can decide again and again, whether they want to make the effort. As long as the tax situation does not change and the employees do not fall under the conditions of section 46 (2) nos. 1 to 7 EStG , there is no obligation to file a tax return.

Always Make a Tax Return

What many do not know is that they drop several lump sums under the ground. This means that there are no reimbursements, although quite a few workers can expect a reimbursement even with the Penderler lump sum and other items, even if they are rather small. For example, did you move, did you have high medical expenses, or did you travel more often on your job? Then a tax return can be worthwhile. With our live tax calculator, you can see use it any time and decide whether the levy is worth it for you.

Deduct Animal Husbandry Liability from Tax

In an emergency, insurance makes sense. Above all, if the “oh-so-dear” animal has behaved not so tame. Animal owner liability insurance for dogs secures the owner from consequential costs through damage. Such damage may occur in connection with persons or objects. Such insurance also softens your own conscience. It does not always happen something bad. But also damage to the clothing of people, quickly go into the money. Dog liability insurance is, therefore, for all expenses incurred by the dog and even takes over the amounts of any consequential costs. In the following states pet owners are obliged to pay animal tax Berlin, Hamburg, Saxony-Anhalt, Lower Saxony and Thuringia. Damage incurred by the owner is not covered. Rental damages, such as doors, floors, radiators and wear scars on the glass surface, are not usually included in the policy. Damages experienced during the holidays are also not covered.


For, those liable to pay a tax they have up to 31.07. the following year to do so. Citizens who voluntarily submit the tax return can do so for up to four years with retroactive effect.

Proof of Duty

As of 01.01.2018, they must transmit no proof to the tax office. There’s only one document retention requirement.

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