If the terrace is already accessible by wheelchair, then the additional construction of a wheelchair-accessible garden path no longer results in an extraordinary burden.

A child who is willing to be educated but cannot complete an education due to illness must also be considered for child benefits.

A pension benefit that is not regularly paid in the agreed amount is not tax-deductible as a special expense.

The grand coalition has put together a comprehensive economic stimulus package with many changes to tax law.

Uniform initial training may still exist in the case of child benefit entitlement even if the child continues the training differently than planned after the end of the first training period.

For parents who have to care for their children at home due to the closure of kindergarten or school and thus have a loss of earnings, there is financial assistance from the state.

The good budget situation at the end of 2019 has led the Federal Minister of Finance to consider implementing the partial abolition of the solidarity surcharge as early as mid-2020.

In addition to stricter requirements for electronic cash registers, employers and employees in particular will have to get used to many changes in tax and social security in 2020.

General medical certificates with advice are not sufficient for considering the costs of a fitness and health club as medical expenses.

Only if estate and other benefits are not sufficient for the funeral costs, a deduction as an extraordinary burden comes into question.