In addition to changes in sales tax, employers and employees in particular will have to come to terms with new tax and social security requirements this year.

If parents pay the health insurance premiums of their dependent children as cash maintenance, they can claim these as special expenses.

With more child benefits and an adjustment of tax benchmarks, the Family Relief Act that has now been passed brings financial improvements, especially for families.

The Bundesrat and the Bundestag have dealt with the draft for the Annual Tax Act 2018 and made a few more changes before passing it.

If the dependent is not dependent for the entire calendar year, then the maximum amount of tax-deductible alimony must be reduced proportionately.

The conversion of a registered civil partnership into a marriage is a retroactive event that justifies the retroactive application of the splitting tax.

Legal costs to retrieve a child may be deductible as an extraordinary expense.

If a further education is not started at the next possible date, it is considered a second education with corresponding consequences for child benefits.

Income from the resale of tickets that are in high demand is not a taxable speculative gain.

The boundaries of the household are not invariably demarcated by the property line, which is why in individual cases services beyond the property may also qualify for the tax bonus.