Although the construction subsidy is a public subsidy, it has no effect on the tax benefit for the use of craftsmen's services, which is only granted for services that are not otherwise publicly subsidized.

The states, through the Bundesrat, have proposed several improvements to nonprofit tax law as an amendment to the 2019 Annual Tax Act.

If the tax office refunds more church tax in a year than was paid, this refund overhang cannot be offset against a loss carryforward.

From 2021, the Soli is to be eliminated in full for around 90 % of income taxpayers and partially for a further 6.5 %.

After the first graduation during a child's multi-part education, the requirements for child support are higher.

The tax reduction for household-like services in the case of accommodation in a nursing home is granted only to the resident of the home himself, not to a relative who bears the costs of the home accommodation.

The grand coalition wants to abolish the solidarity surcharge from 2021, but only up to a certain income limit.

Patients with private health insurance who forgo reimbursement of medical expenses in order to receive a bonus from the insurance company cannot later claim these costs as an extraordinary burden.

Compensation payments for a company pension plan that were paid as special expenses before they were legally fixed are deductible as income-related expenses.

In the event of multiple changes of tax class in the 12 months prior to the receipt of parental allowance, the longest valid tax class is to be used for the calculation.