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Unlimited – deductible special expenses – Part I

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1.1 Pension benefits (Section 10 (1a) No. 2 EStG):

Recurring payments in connection with a (partially) gratuitous transfer of assets, e.g. as part of an anticipated succession, can be claimed in full as special expenses for contracts concluded after 2007 if business assets or a GmbH share of at least 50% is transferred.


1.2 Pension Equalization (Section 10 (1a) Nos. 3 and 4 EStG):

Benefits to avoid (marital) pension equalization with the consent of the beneficiary as well as equalization payments within the framework of pension equalization are eligible for consideration, insofar as the pension benefits are subject to taxation.


1.3 Church taxes, church contributions (Section 10 (1) No. 4 EStG):

Deductible are the church taxes or corresponding contributions paid in the 2018 calendar year, less any refunds. It is irrelevant for which calendar year the church tax is paid, as it is only the time of payment that matters. A special expense deduction is not eligible for church tax levied on the final withholding tax for private investment income.


(For further comments and information, please see our Information Letter 11/2018).

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