Income-related expenses are all expenses that you incur in direct connection with your work. You can deduct them in your tax return if they have not been reimbursed by your employer. But what exactly is the lump sum for income-related expenses (Werbungskostenpauschale)?

What is the lump sum for income-related expenses (Werbungskostenpauschale)?

As a rule, income-related expenses have the greatest influence on your tax result.

It is important to know, however, that an annual lump sum of € 1,000 (202), € 1,200 (2021-2022) or € 1,230 (2023) is automatically taken into account by the tax authorities for each employee. Since this lump sum is already included in the course of the monthly wage tax calculation, income-related expenses usually only affect the calculation of your annual income tax if they exceed the lump sum.

If you are married or live in a registered civil partnership, you and your partner each have a lump sum available. Therefore, the lump sum for income-related expenses doubles in the case of a joint tax assessment.

Why is €1,000, € 1,200 or € 1,230 of income-related expenses visible in my tax return calculation?

The tax office automatically takes the Werbungskostenpauschale into account when calculating your income tax. This also applies to our app:

If the income-related expenses you enter in the app do not exceed € 1,000 (2020) / €1,200 (2021-2022) or €1,230 (2023), the lump sum is automatically applied. In this case, our calculation will show income-related expenses in the amount of € 1,000, € 1,200 or €1,230. This corresponds to the procedure of the tax office.