Frankfurt With the income tax return for the second Corona year 2021, the chances of a tax refund are good again. Several lump sums and allowances were raised. Short-time workers in particular should remember to claim their relevant expenses in order to keep an impending tax arrears payment as small as possible. These are the most important changes at a glance:
1. Depreciation of Digital Assets
There is the possibility of an immediate write-off for computer hardware, accessories (such as printers, scanners . . .) and software purchased from 2021 onwards. In this way, the acquisition expenses can be deducted directly as income-related expenses in the year of acquisition. Previously, expenditures over 800 euros had to be spread over three years.
2. Retirement plan
Anyone who makes provisions for old age and regularly pays into the pension insurance and/or contracts with professional pension schemes can state the expenses up to a maximum of 25,787 euros in the tax return. A maximum of 92 percent can be deducted.
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