The most important information about the amount, lump sum & calculation

Evidence should therefore always be available for the stated income-related expenses. In practice, however, individual income-related expenses are usually accepted even without the corresponding proof. One speaks of the so-called non-complaint limits. There are, if costs are indicated, which due to their low amount by the tax office for reasons of simplification without further ado. that is, without proof, recognized and no longer objected to. This includes work equipment up to a total of 110 euros and account management fees of up to 16 euros. Of course, you can also specify higher costs for work equipment. But then there should be concrete evidence. In the case of account maintenance fees that exceed the non-objection limit, the costs for an account that is used both privately and for business purposes must be split. Then there are mixed costs, which we will explain again later. Anyone who does not want to keep receipts individually and add them up can simply make use of the flat-rate income-related expenses (the employee flat-rate amount) of EUR 1,200 (2022) or EUR 1,230 (2023) and have income-related expenses offset at this level. In many cases, however, this could be the worse option.