Extraordinary burdens in German income tax
Medical costs, care, lawsuits: section 33 EStG allows unavoidable private expenses to be deducted, but only above the reasonable burden of 1 to 7 percent of total income, with brackets at 15,340 € and 51,130 €. The first module covers the conditions, the exclusions and the table; the second the evidence under section 64 EStDV, the priority of sections 33a and 33b and the narrow exception for litigation costs. Two modules, each with a fully worked case study.
Intermediate2 modules41 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Filing your income tax return· Step 4 of 12· Next step: German commuting allowance — rate per kilometre and annual cap
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- recognise the features of section 33(1) EStG: higher expenses, the comparison group, unavoidability and the application
- test whether an expense is unavoidable for legal, factual or moral reasons, and whether it is necessary and reasonable in amount
- set aside the expenses the statute excludes or covers elsewhere: business expenses, income-related expenses, special expenses, dietary food, litigation costs
- read the reasonable burden off the table in subsection 3 by total income, tariff and number of children
- compute the deductible amount for total income within the first bracket, and see where the text as read is silent for higher incomes
- distinguish the three ways of proving medical costs under section 64 EStDV
- recognise the measures for which a public health officer's report must exist before they begin
- place care costs between the actual-cost deduction under section 33 and the lump sums of section 33b
- measure litigation costs against the narrow exception in section 33(2), sentence 4
- apply the priority rules of sections 33a and 33b and the exclusion in section 35a(5)
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountThe general rule of section 33 and the reasonable burdenWhat you will be able to do
- recognise the features of section 33(1) EStG: higher expenses, the comparison group, unavoidability and the application
- test whether an expense is unavoidable for legal, factual or moral reasons, and whether it is necessary and reasonable in amount
- set aside the expenses the statute excludes or covers elsewhere: business expenses, income-related expenses, special expenses, dietary food, litigation costs
- read the reasonable burden off the table in subsection 3 by total income, tariff and number of children
- compute the deductible amount for total income within the first bracket, and see where the text as read is silent for higher incomes
- Module 220 minIncluded in the full courseIllness, care and lawsuits: typical cases and neighbouring rulesWhat you will be able to do
- distinguish the three ways of proving medical costs under section 64 EStDV
- recognise the measures for which a public health officer's report must exist before they begin
- place care costs between the actual-cost deduction under section 33 and the lump sums of section 33b
- measure litigation costs against the narrow exception in section 33(2), sentence 4
- apply the priority rules of sections 33a and 33b and the exclusion in section 35a(5)
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (2)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (2)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.