The Tax Reform Act, which was briefly referred to as the Second Annual Tax Act 2024, primarily implements the first points of the growth initiative in tax law and adjusts the tax-free allowances and rate benchmarks for income tax.

More couples who are taxed jointly are still opting for the popular tax class combination III/V instead of the factor method of combination IV/IV.

Even in the case of childlessness due to infertility, the costs of adoption are not deductible as consequential medical expenses.

The upper limit for the protected assets of a maintenance recipient has remained unchanged for almost 50 years. However, unused maintenance payments in the current year do not count towards the protected assets.

A healthy mother can also claim the costs of pre-implantation genetic diagnosis as an extraordinary burden if a genetic disease of the father makes this necessary.

The services of a waxing service are provided outside the household and are therefore not a household-related service.

The costs of accommodation in a shared care home are a tax-deductible extraordinary expense.

Only those who contribute at least 10 % to the total care costs of another person can claim a lump sum for care as an extraordinary burden.

Benefits from a DFG Heisenberg Fellowship generally meet the requirements for tax exemption of fellowship payments.

Every new year brings changes to tax and social security law. However, the majority of these changes have still not been passed by the Federal Council.