Test yourself Question 1 of 6 Question 1 of 6
With whom does section 33(1) compare a taxpayer's expenses?
with all taxpayers in Germany with the overwhelming majority of taxpayers with the same income and wealth situation and the same family status with the taxpayer's own expenses of the previous year
Question 2 of 6 Question 2 of 6
Which reasons can make an expense unavoidable under subsection 2, sentence 1?
legal reasons only legal, factual or moral reasons, any one of which is enough legal and factual reasons, which must coincide
Question 3 of 6 Question 3 of 6
Because of an intolerance, a doctor recommends special food. Is the extra cost deductible?
yes, because a doctor recommended it no, dietary food is excluded under subsection 2, sentence 3 yes, but only half of it
Question 4 of 6 Question 4 of 6
From what is the part of the expenses exceeding the reasonable burden deducted?
from the income tax under the tariff from total income from the sum of income before the old-age relief amount
Question 5 of 6 Question 5 of 6
Which reasonable-burden rate applies to parents of three children with total income of 40,000 euros?
1 percent 3 percent 6 percent
Question 6 of 6 Question 6 of 6
A single person without children, basic tariff, has total income of 12,000 euros and accepted medical costs of 500 euros. How much is deducted?
500 euros 0 euros 100 euros
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