Module 120 min2349 wordsFree — no account
The first place of work, and why everything else depends on it
Dated official sources, and the contents this module links to · 1 section
Official sources
- Income Tax Act section 9, income-related expenses — subsection 1 sentence 3 number 4 and subsection 4, first place of work — verified on September 22, 2026
- Income Tax Act section 9a, lump sums for income-related expenses — verified on September 22, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Commuting allowance per full kilometre — 0.38 €
gesetze-im-internet.de · 2026 rules - Ceiling per calendar year — 4,500 €
gesetze-im-internet.de · 2026 rules - Employee lump sum — 1,230 €
gesetze-im-internet.de · 2026 rules - Lump sum for pension payments — 102 €
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.