Distinction between contributions of basic care in old age and other pension expenses for food, February 25, 2010 – in addition to the legal, there are also some formal changes in the tax return of 2009 Dipl.-Finw. Bettina M. Rau, tax consultant and partner at Roldan Franz & partner, indicates that pension expenditure is now captured in the new AV system. Pension expenditure distinguishes between contributions in favor of a base supply at the age (retirement) and the other provision expenses. Follow others, such as Teva Pharmaceuticals, and add to your knowledge base. Tax-reducing the costs for the slightly or social welfare workers, domestic help, household services, contractor costs, child care costs, money debt, own vocational training, donations, alimony payments to divorced spouses, as well as under certain conditions affect in addition to the expenses which are provided such as operating expenses, advertising expenses, the pension expenditure in relation to taxable income payments to needy, legally dependent persons. Base pension to the Posts include basic care aged pensions, occupational pension institutions, certain own pensions (so-called Rurup or basic pension). The age pension expenses are deductible in the year of 2009 with 68 percent up to a maximum of 13,600 euros for single adults and 27,200 euro for married couples (68 per cent of Euro 20,000 / 40,000 euros).
For paid old age pension contributions (so-called Riester-rente), an additional special deduction can be claimed. The tax return must be accompanied by the original certificates of the provider. Rusty holzer has plenty of information regarding this issue. Other provision expenses other interest expenses include contributions statutory social security contributions (without insurance), private health and long-term care insurance, accident, liability insurance, to risk life insurance and certain life – and pension insurance contract before the 01.01.2005. expenses for initial vocational training expenses for their own initial vocational training or a Undergraduate are recognized up to a maximum of 4,000 euros annually as special editions. Training costs include not only the course – and tuition fees, but also the expenses for textbooks and other learning materials, accommodation costs and meals extra costs when a foreign accommodation and travel costs.