M. Official certifications and victim passes

What tax-exempt amount can holders of official certifications and victim passes claim?

Holders of victim passes and official certifications (taxpayers who suffered from political persecution in the period from 1938 to 1945) are entitled to an additional tax-exempt amount totalling €801 per year.

Pensioners can claim this tax-exempt amount directly from the pension provider by presenting their certification/pass. The tax-exempt amount is deductible after the end of the year in the course of the employee tax assessment, irrespective of the current payroll accounting.