When filing your tax return with Taxfix, you may notice a preset amount for income-related expenses – depending on the tax year, it’s €1,200 or €1,230. Here’s what this lump sum means.
📌 Quick & Easy
- The lump sum for income-related expenses is automatically applied in every tax return – also in the Taxfix app.
- It amounts to €1,230 per year . In previous years, the amount was lower.
- Only if your income-related expenses exceed the lump sum does it increase your tax refund.
🚀 Your Guide
- What is the lump sum for income-related expenses?
- What are the lump sum amounts in recent years?
- When does the lump sum affect your tax return?
- Why is the lump sum shown in my calculation?
What is the lump sum for income-related expenses?
Income-related expenses include all costs directly related to your job – such as work equipment, commuting, or professional training. Since the tax office knows that every employee regularly incurs such costs, it automatically applies a lump sum deduction. This is known as the lump sum for income-related expenses, also called the employee allowance.
You don’t need to provide any receipts if your costs stay below this lump sum. If your actual income-related expenses are higher, you can report them individually.
💡 For couples filing jointly, the lump sum applies per person – that means €2,460 total as of 2025.
What are the lump sum amounts in recent years?
The lump sum has been increased several times. According to § 9a sentence 1 no. 1 EStG, the annual amounts are:
- 2021 & 2022: €1,200
- from 2023 (also 2024 & 2025): €1,230
These amounts apply per calendar year and are automatically considered by the tax office – even if you do not enter any expenses.
When does the lump sum affect your tax return?
Because the lump sum for income-related expenses is already factored into your monthly payroll tax, it only affects your tax return if your actual income-related expenses exceed it.
Example: You incurred €800 in commuting costs over the year. The flat €1,230 still applies – there’s no need to report anything else.
But if your total expenses were €1,800 (e.g. training, equipment), the amount exceeding the lump sum will be considered – potentially increasing your refund.
Why is the lump sum shown in my calculation?
The lump sum for income-related expenses is a standard part of the tax calculation – just like with the tax office. The Taxfix app follows the same procedure:
- If your actual expenses are below the lump sum, the flat amount is applied automatically.
- Your calculation will then show income-related expenses of €1,200 or €1,230 – depending on the tax year.
📌 The app clearly shows you which amount was applied – even if you didn’t enter any expenses manually.
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