# How is the minimum amount for extraordinary expenses calculated?

Extraordinary expenses are deductible from a certain minimum amount, which is defined depending on your taxable income. If this minimum amount is not reached, it will not be considered by our program.

Examples:

A single person with no children and an income of 55.000 € defines a minimum amount of 4.950 € (55.000 x 9%). If his extraordinary expenses are less than 4.950 €, then he cannot deduct them. If his extraordinary expenses are more than 4.950 €, such as 6.000 €, then he can deduct the difference, i.e. 6.000 – 4.950 = 1.050 €.

A married couple with 2 children and an income of 35.000 € define a minimum amount of 700 € (35.000 x 2%) . If their extraordinary expenses are less than 700 €, then they cannot deduct them. If their extraordinary expenses are more than 700 €, such as 1.000 €, then they can deduct the difference, i.e. 1.000 - 700 = 300 €.

Examples:

A single person with no children and an income of 55.000 € defines a minimum amount of 4.950 € (55.000 x 9%). If his extraordinary expenses are less than 4.950 €, then he cannot deduct them. If his extraordinary expenses are more than 4.950 €, such as 6.000 €, then he can deduct the difference, i.e. 6.000 – 4.950 = 1.050 €.

A married couple with 2 children and an income of 35.000 € define a minimum amount of 700 € (35.000 x 2%) . If their extraordinary expenses are less than 700 €, then they cannot deduct them. If their extraordinary expenses are more than 700 €, such as 1.000 €, then they can deduct the difference, i.e. 1.000 - 700 = 300 €.

Updated on: 09/07/2024

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