Is the amount of the reasonable burden dependent on tax? Expenses for extraordinary burdens only have an effect for tax purposes if they exceed the limit of the reasonable burden. The amount of the reasonable burden depends on your income. It is calculated according to a certain percentage of the total amount of your income (see table below).
What is a reasonable own burden? In tax law, this amount is called "reasonable personal burden" or simply "reasonable burden". It is based on the amount of your total income. This means that the lower your income, the more the state will help you with the extraordinary burdens.
What is the percentage for the reasonable burden?
The percentage for the reasonable burden increases with the amount of your income. In addition, the percentage depends on your marital status and the number of children for whom you are still entitled to a child allowance or child benefit.
What is the reasonable burden?
The reasonable burden according to § 33 of the Income Tax Act is an own contribution to the tax claim of extraordinary burdens, such as unreimbursed medical expenses. The calculator takes care of the calculation of this own contribution right here online.
How can the reasonable burden be deducted?
The part of the extraordinary burdens exceeding the reasonable burden can be deducted from the tax. The reasonable burden is therefore to be understood as the personal share for the extraordinary burdens.
Which extraordinary expenses are deductible?
Medical expenses belong to the extraordinary burdens for tax purposes. All extraordinary expenses that exceed your reasonable burden are deductible, i.e. they can be deducted from your income for tax calculation purposes.
What is the reasonable burden for extraordinary expenses?
As a result, you can claim 2,253.40 euros (instead of 2,100 euros under the previous regulation) of the extraordinary burdens for tax reduction, because your reasonable burden is 746.60 euros.
Which extraordinary burdens are tax-reducing? From the complex tax law, he draws the relevant rulings for tax savers. "Other extraordinary burdens" must be proven individually. They only have a tax-reducing effect insofar as they exceed the reasonable burden.
What is your loadable load limit incrementally?
Important: The tax office calculates your reasonable burden limit step by step. As shown in the table, for married couples with 2 children and income up to 15,340 euros, 2 percent applies. For this, 2 percent of 15,340 euros are now calculated. 2 percent of 15,340 euros is 306.80 euros.
How does the tax office calculate your load limit? Important: The tax office calculates your reasonable burden limit step by step. For our example, the calculation goes as follows: 1. As shown in the table, for married couples with 2 children and income up to 15,340 euros, 2 percent applies. For this, we now calculate 2 percent of 15,340 euros. 2 percent of 15,340 euros is 306.80 euros.
What is the reasonable burden on income?
Depending on the family status and number of children, this amounts to between 1 and 7 %. According to the current legal situation, the amount of the reasonable burden as a whole is based on the higher percentage as soon as the total amount of income exceeds one of the above-mentioned limits. The higher percentage is then applied to the "total amount of all income".
How can I calculate the reasonable burden?
In the calculator for calculating the reasonable burden at https://www.smart-rechner.de/zumutbare_belastung/rechner.php, you can see from the help text for the "Total amount of income" that you can enter your income minus the age relief amount there.
How is the reasonable burden calculated? Calculation of the reasonable burden The calculation pursuant to Section 33 EStG is measured as a percentage of the total annual income.