Against the backdrop of sharply rising energy prices, the coalition committee has agreed on several relief steps that will now be launched.

To simplify matters, the tax authorities grant an allowance of 150 euros, up to which premium payments and health insurance bonuses do not count as premium refunds.

Even without a major annual tax law last year, there were again some changes in tax law at the turn of the year.

The donation of an asset to a family member with the aim of shifting the speculative profit from a sale is not an abuse of tax structuring.

In its coalition agreement, the traffic light coalition has laid down many planned changes in tax and social welfare law.

The costs of a home emergency call system can be claimed as a household-related service not only in assisted living or in a home, but also in private households.

A study program does not begin with the application for the study place, but ends only with the written announcement of the last examination result.

Childcare costs cannot be deducted as special expenses to the extent of tax-free subsidies by the employer.

Expenses that are considered a reasonable personal burden and are therefore not an extraordinary burden can be taken into account in the tax bonus for household-related services.

Only lawsuits that affect the material basis of existence can lead to tax-deductible legal costs, but not the dispute about the right of access to one's own child.