Expenses deductible as extraordinary expenses are not to be reduced by a substitute benefit if the substitute benefit itself is taxable.

The income of the spouse or partner must also be taken into account for the amount of the health insurance contribution of a voluntary member if they are privately insured.

The fact that the special expense deduction for childcare costs requires the child to belong to the household is not unconstitutional, at least within certain limits.

The reason for or the extent of a reimbursement of health and long-term care insurance contributions does not change the fact that the reimbursement leads to taxable income as negative special expenses.

The reform of long-term care insurance not only affects contributions, but also benefits in particular.

The compulsory contributions to statutory pension insurance included in sick pay, which are also taken into account in the progression proviso, are not tax-deductible.

With a comprehensive tax amendment act, which primarily contains simplifications and simplifications, the German government wants to provide new growth impetus for the German economy.

The tax authorities have updated the rules for the tax treatment of income from child daycare and, in particular, increased the flat rate for business expenses.

The benefits and contributions of statutory long-term care insurance will be adjusted in several stages, with the change in contribution rates already taking effect from July 1, 2023.

If an economic consideration is to be provided for a scholarship, at least the privately financed portion of the scholarship is taxable.