Expenses made on delivery, adoption, death, support of children and other next of kin, study and creche may sometimes also be counted as unusual charges. This module describes the main points of the regulation.
All costs made in the year concerned are deductible.
It is not the date of the bill, which is important, but the date on which the bill has been paid that is of such importance. Threshold figure Only the expenses above the threshold figure are deductible. The threshold is high and depends on the gross income. The phone number is indicated on the front of the personal tax form.