IV. What claims may be asserted in the employee tax assessment?

The following items are deductible after the end of a year:

• Single-earner and single-parent tax credit
• Increased pensioner deduction
• Support money deduction
• Multiple-child bonus
• Lump sum for commuters (unless already claimed by your employer)

Details on the tax deductions (including multiple-child bonus) can be found in Chapter II.

This chapter focusses on:

• Special expenses (e.g. church tax payments, specific donations)
• Income-related expenses (e.g. typical work clothes, costs of basic and further training or retraining)
• Extraordinary burdens with deductible and without deductible (e.g. medical expenses)
• Official certifications and victim passes
• Family Bonus Plus