Reasonable Burden Calculator
Determine the reasonable burden under Section 33 EStG, above which extraordinary expenses are deductible.
Reasonable burden
1.346,60 €
Durchschnittssatz
2,69%
Stufenberechnung nach §33 Abs. 3 EStG
15.340,00 € x 2%
34.660,00 € x 3%
0,00 € x 4%
Außergewöhnliche Belastungen (z.B. Krankheitskosten) können nur steuerlich geltend gemacht werden, soweit sie die zumutbare Belastung übersteigen.
Stufenmodell nach BFH-Urteil vom 19.01.2017 (VI R 75/14). Die Sätze variieren je nach Marital status und Childrenzahl zwischen 1% und 7%. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
Frequently Asked Questions
What is the reasonable burden (zumutbare Belastung)?
The reasonable burden is the portion of extraordinary expenses you must bear yourself before they become tax-deductible. It is calculated as a percentage of your total income based on your personal situation.
How can I reduce my reasonable burden?
Having more children reduces the percentage. Also, the Federal Fiscal Court ruled that the tiered calculation must be applied, which typically results in a lower reasonable burden than the flat percentage.
What is the Reasonable Burden Calculator?
This calculator computes the reasonable own burden under Section 33(3) of the Income Tax Act, which is deducted from extraordinary expenses.
How does the Reasonable Burden Calculator work?
The burden is calculated in tiers: up to 15,340 euros, up to 51,130 euros and above, different percentages (1-7%) apply. The calculator uses the tiered method per the Federal Fiscal Court ruling rather than a flat percentage.
Key Data and Facts
Tiers: without children 5-7%, with children 1-4% per tier. Tiered calculation since the 2017 Federal Fiscal Court ruling. Based on total income, marital status and number of children.
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