Last reviewed 29 Mar 2023
N/A
N/A
Family Bonus Plus:
N/A
Children Surplus:
N/A
Sole earner deduction pa.:
N/A
Single parent deduction pa.:
N/A
Child deduction:
Since January 2023 monthly child allowance, EUR 140 per child. up to 18 years of child's age; monthly child allowance EUR 50 for children older than 18 until the children are supported. The child allowance is further limited by the amount of tax base from employment and business income of the recipient of the child allowance.
Alimony deduction:
N/A
If in employment / pension income p.a.:
Taxpayer’s annual personal allowance between EUR 4 922,82 and EUR 0, tapering to nil since 1 January 2007. The personal allowance can only be used for the taxpayer's so-called “active incomes” (from employment and self-employment).
Taxpayer’s annual spouse allowance:
between EUR 4 500,86 and EUR 0. The spouse allowances can only be used for the taxpayer’s so-called “active incomes” (from employment and self-employment).
Additional conditions have to be fulfilled, e.g.:
Contributions to supplementary pension fund as tax- payer’s annual allowance up to EUR 180, if new contract or amendment to old contract on supplementary pension savings is concluded after 31 December 2013.
Profit allowance:
Profit from the sale of options and shares up to EUR 500 annually, is exempt from tax.
Investment allowance:
N/A
Forms of investment aid:
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
