Tax return 2023: Tips for the flat rates

Tax return 2023: Tips for the flat rates

In Germany, the annual tax return is a mandatory event that forces many people to deal with the topic. The deadline for filing a tax return without professional help from a tax advisor or income tax assistance association is August 31, 2024. If this day falls on a weekend, taxpayers have until the following Monday, September 2, 2024, to submit their tax return. Various information must be provided, some of which can even be deducted without supporting documents.

It is not always necessary to collect and retain receipts and evidence of tax deductions, especially if the tax calculation is based on lump sums. For example, the tax office automatically accepts the flat rate income tax allowance of 1,230 euros for the 2023 tax year without having to provide detailed evidence. The situation is similar with the home office flat rate of 1,260 euros per year, which can be claimed based on 210 home office days.

Other flat-rate amounts that can be claimed without detailed receipts include the distance allowance, the account management allowance and the special expenses allowance. It is still advisable to keep receipts, as the tax office may require evidence in certain cases if the costs exceed the flat rates. With regard to small amounts, the non-recovery limit is often applied, which makes it easier for both officials and taxpayers to estimate certain costs without detailed evidence. This includes, for example, expenses for applications and costs for laundering work clothes. However, be sure to name the costs to ensure smooth allocation.