Special editions 2019

Certain expenses that are neither operating expenses nor income-related expenses for the individual types of income can be deducted from the total amount of income as special expenses. In some cases they have an unlimited effect, but in most cases only a limited one (see attachment in the complete information letter 10/2019, available free of charge as download).

• Special expenses to be taken into account for the 2019 calendar year must be made regularly no later than December 31, 2019.
• In the case of a bank transfer, the outflow of the payment occurs as soon as the bank receives the transfer order.
• If payment is made by means of a girocard or credit card, the outflow has taken place with the signature on the receipt (or with the entry of the PIN number).
• In the case of a payment by check, the time at which the check is handed over to the recipient or posted at the post office is decisive.