Wage tax reduction procedure

A distinction must be made between extraordinary burdens in special cases and extraordinary burdens of a general nature. Extraordinary burdens of a general nature are, for example, medical expenses or the costs of burying relatives.

These costs are to be taken into account for tax purposes to the extent that they exceed the "reasonable personal burden". The reasonable personal burden is calculated on the basis of income and depends on marital status. It amounts to at least 1% of the total amount of income and at most 7%.

Extraordinary burdens in special cases are e.g. expenses for the maintenance of a dependent, special needs of a child in vocational training. These expenses are deductible under the conditions nominated by law. Furthermore, the lump sums for disabled persons belong to the extraordinary burdens.