Lump sums and non-objection limits simplify the tax deduction of certain costs. If you claim them, you usually no longer have to prove your costs individually. We give you an overview of the most important lump sums and non-objection limits and explain what you need to bear in mind.

Content: 

• Deducting costs without receipts
• What are lump sums?
• What are non-objection limits?
• The most important lump sums and non-objection limits

Deducting costs without receipts

Generally, you must be able to prove all expenses that you want to deduct from your taxes. You need receipts for this. If the tax office asks you to prove certain costs and you are unable to provide the relevant receipts, your expenses may not be taken into account. 

However, there are exceptions to this rule: If you use lump sums or non-objection limits, you usually do not have to be able to prove your individual costs. The tax office will therefore not ask you for proof of these costs. 

💡 If you do not use lump sums, you should be able to prove your expenses. We explain the best way to do this here. 

What are lump sums?

Lump sums are fixed amounts for expenses that you can claim for tax purposes. By using lump sums, it is not necessary to prove costs individually. This makes the work easier not only for taxpayers but also for the tax authorities. Lump sums are set by law.

Some lump sums are already taken into account automatically and do not have to be declared in the tax return - this applies, for example, to the income-related expenses lump sum (Werbungskostenpauschale). Other lump sums apply if you have certain expenses and declare them in your tax return - for example, in the case of a job-related move or commuting expenses.

💡 Did you know?

The Taxfix app makes it easy for you and automatically takes into account certain lump sums and non-objection limits that apply to you.

What are non-objection limits?

"Non-objection limits" (Nichtbeanstandungsgrenzen) is a complicated German word, but there is a simple idea behind it. It means that you do not have to submit receipts for certain expenses if your costs do not exceed a certain limit.

There is such a limit for bank account fees, for example. It is 16 euros. This means that as long as you do not enter more than 16 euros in account fees in your tax return, the tax office does not usually ask for proof. The costs are then not "objected to". 

However, if you exceed the limit and claim, for example, 30 euros for your account fees, it is conceivable that your tax office will want to know how you arrived at this figure. In this case, you must be able to provide evidence. 

🚨 Important:

Non-objection limits are not regulated by law. Nevertheless, many tax offices accept them. However, due to the lack of regulation, you have no legal claim to these amounts. 

The tax office can therefore ask for receipts even if you comply with certain non-objection limits.

💡 No legal consequences for you:

If you use non-objection limits and cannot provide receipts when asked, you do not have to fear any legal consequences. However, the declared expenses will not be recognised in this case either. Therefore, keep the receipts ready in case you have to present them.

The most important lump sums and non-objection limits

Work equipment

Work equipment is part of income-related expenses. This includes, for example, stationery, computers, professional clothing, specialist literature or tools. 

There is an unofficial no-objection limit of 110 euros for work equipment. You therefore do not have a legal claim to this. In most cases, however, the tax offices still approve the declaration of 110 euros as expenses for work equipment, even without receipts. However, you should still have proof ready. 

📱 In the Taxfix app:

For work equipment, our app automatically takes into account costs of 110 euros as soon as you enter your salary. These costs are taken into account even if you don't enter any or lower costs for work equipment yourself. If your actual costs are higher, only the actual costs are recorded in the tax return.

Bank account fees

A non-objection limit of 16 euros applies to bank account fees. The tax office usually accepts this amount even with a free bank account and does not require any proof. 

📱 In the Taxfix app:

Our app automatically takes into account costs of 16 euros for account fees as soon as you enter your salary. 

Lump sum for income-related expenses

Income-related expenses are costs incurred for job-related reasons. For each employee, a lump sum of 1,200 euros in income-related expenses is taken into account. This is the famous lump sum for income-related expenses (Werbungskostenpauschale). 

The lump sum is already taken into account for income tax during the year. This means that income-related expenses only have an effect on your tax return when they exceed the amount of the lump sum. Only then do you need proof of your expenses.

📱 In the Taxfix app:

The lump sum for income-related expenses are automatically taken into account by our app as soon as you enter your salary. If you have no or lower income-related expenses, the lump sum is taken into account. If your actual income-related expenses are higher, these actual costs are recorded in the tax return. This corresponds to the procedure of the tax office.

Commuter allowance and travel allowance

Commuter and travel allowances simplify the calculation of travel costs. If you commute to your employer every day by car or bicycle, you can deduct 30 cents per kilometre of distance. When travelling, you can claim a lump sum for all kilometres travelled. By using the allowance, you do not have to go to the trouble of determining the actual travel costs, and you do not need to provide proof. 

📱 In the Taxfix app:

In the Taxfix app, the applicable allowance is automatically calculated when you enter your route to work or your business trips. 

💡 Good to know: 

Instead of the allowance, you can also deduct your actual travel costs for train, bus or plane - this is even mandatory for business trips. Please note that in this case no lump sum applies and your tax office may ask for receipts. If you commute by car or motorcycle, however, you can only use the allowance.

Lump sum for moving expenses

If you move for work-related reasons, you can deduct the costs of the move. This includes the lump sum for other moving costs such as the use of real estate portals, registration fees or cosmetic repairs in the old flat. You can also deduct these other costs individually as actual costs. However, if you use the lump sum for moving costs, itemised receipts are not necessary. 

📱 In the Taxfix app:

Our app simply queries all the moving costs relevant to you, including the lump sum.

Meals per diem

If you are away from home for longer periods of time, for example on business trips or in the field, you may have higher costs for meals. If you have to bear these costs yourself, you can claim additional expenses for meals. This is calculated as a lump sum according to the duration of your absence. You do not have to provide individual receipts.

📱 In the Taxfix app:

Our app asks for additional expenses for meals when you enter your business trips or commutes. The app automatically calculates the costs for you based on the lump sums applicable.