Information - Lohnsteuerfreibetrag; Beantragung - Dienstleistungsportal Bayern

Description

The creation of an allowance as a wage tax deduction feature reduces the wage tax that your employer must withhold from your wages. The entry of an allowance is possible for the following expenses, for example:

• Income-related expenses from employee activities, insofar as they exceed 1,230 euros, e.g.
  • Expenses for travel to work (so-called commuting allowance)
  • Expenses for work equipment (e.g. technical literature, tools or typical work clothing)
  • Travel expenses on the occasion of a so-called external activity (insofar as these are not already reimbursed tax-free by the employer)
  • Expenses for professional training
• certain special expenses, if these exceed the lump sum of 36 euros for single persons and 72 euros for spouses/life partners, e.g.
  • maintenance payments to the divorced / permanently separated spouse or civil partner
  • church tax paid (except church tax on final withholding tax)
  • Expenses for own first-time vocational training or first-time studies
  • Childcare costs
• Extraordinary burdens, e.g.
  • Allowance for special needs in the case of vocational training for a child of full age
  • Maintenance expenses for persons entitled to maintenance by law
  • Lump sum for persons with disabilities
  • Lump sum for surviving dependents
• Losses from other types of income e.g.
  • Commercial, freelance or agricultural activity
  • Losses from a rented property

Prerequisites

The eligible income-related expenses, special expenses and extraordinary expenses must exceed the application limit of 600 euros.

Deadlines

The application can be submitted at the earliest on October 1 of the previous year for which the allowance is to apply. For consideration in the current calendar year, the application for wage tax reduction must be received by the tax office by November 30 of the year.

The tax allowance can be applied for two years at once.

Forms

• Form, Bavaria-wide: Antrag auf Lohnsteuer-Ermäßigung 2023

  Please note

  This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

• ELSTER - Ihr Online-Finanzamt

  ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.

Legal bases

• § 39a Einkommensteuergesetz (EStG)

  Freibetrag und Hinzurechnungsbetrag

Remedy

Objection

Links to more information

• Broschüre „Die Lohnsteuer 2023“

Related issues

• Child allowance; request for a change
• Wage tax deduction characteristics; information, activation and blocking
• Income tax class; requesting a change
• Tax return; provision of forms