{"id":678,"date":"2022-11-02T06:32:05","date_gmt":"2022-11-02T06:32:05","guid":{"rendered":"http:\/\/178.63.66.22\/?page_id=678"},"modified":"2025-02-05T10:24:30","modified_gmt":"2025-02-05T10:24:30","slug":"gut-zu-wissen","status":"publish","type":"page","link":"https:\/\/wedding-partner.de\/en\/gut-zu-wissen\/","title":{"rendered":"Gut Zu Wissen"},"content":{"rendered":"
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

NEWS FROM OUR OFFICE<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

... stay up to date!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\"\"<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t

A spouse's home office in the couple's shared single-family home<\/h3>\n\t\t\t\t\t\t\t\t

Creation Date: 14.04.2026 at 11:13<\/h4>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
Expenses for a home office and the costs of its furnishings are only fully deductible as business expenses or income-related expenses if the home office constitutes the center of all business and professional activity

more...<\/p><\/div>\n\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\"\"\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t

A spouse's home office in the couple's shared single-family home<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t

Creation Date: 14.04.2026 at 11:13<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t

Expenses for a home office and the costs of its furnishings are only fully deductible as business expenses or income-related expenses if the home office constitutes the center of all business and professional activity. Instead of the actual expenses, an annual lump sum of 1,260 euros may be deducted; however, this amount must be reduced by one-twelfth for each full calendar month in which the relevant requirements were not met.<\/p>\n

If the home office does not represent the center of all business and professional activity, a daily lump sum of 6 euros (up to a maximum of 1,260 euros per year) may be deducted for each calendar day on which the business or professional activity is carried out predominantly in the taxpayer\u2019s home and no first place of work located outside the home is visited. This applies to the entirety of the business and professional activity.<\/p>\n

The Federal Fiscal Court had to decide in one case whether a self-employed person\u2019s home office constituted the center of his entire business activity. In the case in dispute, three separate rooms (approximately 20% of the total living space) in a detached house jointly owned by a married couple were used exclusively for the husband\u2019s business purposes. Two of the rooms were used by the husband himself, while in the third room the wife, without receiving any remuneration, carried out office work for the self-employed husband. The Federal Fiscal Court regarded the three rooms as a single home office.<\/p>\n

The court reached the preliminary conclusion that, taking the wife\u2019s activities into account, the essential part of the total business activity for the enterprise was carried out in the home office. As the detached house was half-owned by the husband and the business-related portion accounted for only about 20% of the total living space, a deduction of the full home office costs as business expenses by the husband was considered possible.<\/p>\n<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>

\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\"\"<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t

Are premiums for voluntary private supplemental long-term care insurance deductible as special expenses?<\/h3>\n\t\t\t\t\t\t\t\t

Creation Date: 07.04.2026 at 10:49<\/h4>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
Contributions to statutory long-term care insurance \u2013 this includes both social long-term care insurance and mandatory private long-term care insurance \u2013 are, just like contributions to basic health insurance, fully deductible as precautionary expenses within the scope of special expenses.

more...<\/p><\/div>\n\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\"\"\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t

Are premiums for voluntary private supplemental long-term care insurance deductible as special expenses?<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t

Creation Date: 07.04.2026 at 10:49<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t

Contributions to statutory long-term care insurance \u2013 this includes both social long-term care insurance and mandatory private long-term care insurance \u2013 are, just like contributions to basic health insurance, fully deductible as precautionary expenses within the scope of special expenses. In addition, expenses for supplementary health or long-term care insurance cover, for example for a private long-term care supplementary insurance that covers costs not borne by mandatory long-term care insurance in the event of permanent need for care, can in principle also be claimed as special expenses. However, the tax deductibility of these additional contributions is limited by a maximum amount pursuant to Section 10 (4) of the German Income Tax Act (Einkommensteuergesetz \u2013 EStG), which in practice is usually already exhausted by the contributions for basic coverage. As a result, contributions to a voluntary private long-term care supplementary insurance generally do not have a tax effect in most cases.<\/p>\n

In a recent decision, the Federal Fiscal Court (Bundesfinanzhof) confirmed the constitutionality of this statutory restriction on the deduction of special expenses. In the court\u2019s view, the principle of tax exemption of the subsistence minimum, which is protected by the German Constitution, only requires the state to grant tax relief for those long-term care insurance contributions that the legislator considers to be mandatory provision and that do not exceed the level of social assistance. Contributions to a voluntary private long-term care supplementary insurance do not fall within this category of necessarily tax-exempt expenses.<\/p>\n<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>

\n\t\t\t\t\t\t
\n\t\t\t\t\t\t\t
\"\"<\/div>\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t

Current real estate transfer tax rates<\/h3>\n\t\t\t\t\t\t\t\t

Creation Date: 31.03.2026 at 09:42<\/h4>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
Real estate transfer tax is generally levied on the acquisition of a plot of land, a building or a condominium.

more...<\/p><\/div>\n\t\t\t\t\t\t\t\t

\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\"\"\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t

Current real estate transfer tax rates<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t

Creation Date: 31.03.2026 at 09:42<\/h4>\n\t\t\t\t\t\t\t\t\t\t\t\t

Real estate transfer tax is generally levied on the acquisition of a plot of land, a building or a condominium. The tax is calculated on the basis of the purchase price of the property or the agreed consideration. Since real estate transfer tax has increasingly become a significant cost factor, a number of special aspects must be taken into account:<\/p>\n