Influencers and Taxes: When a channel is considered a business, what PR samples and platform payments mean, and what limits apply to small business ow …

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Foreign Investment Accounts and Taxes: Reporting Income on Form KAPCapital & Interest · 15 Min. · Tax Year 2025 Vinted Taxes: When Private Sales Are TaxableCapital & Interest · 11 Min. · Valid for 2025 & 2026 Minijob 2026: €603 per month and what that means for taxesWork & Commuting · 17 Min. · Effective in 2026 Deducting Child Care Expenses: 80% up to €4,800 per childFamily & Household · 13 Min. · Since 2025 Household-related services and tradespeople: 20% discountFamily & Household · 13 Min. · Valid for 2025 and 2026

How an article is made Sven Schilling

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Sven Schilling is a business graduate (Diplom-Kaufmann FH), has worked in accounting and tax firms for more than 30 years and serves on the board of an income tax assistance association. He reviews every article before it goes online.

Directly from the law

The information is based on the text of the law, letters from the Federal Ministry of Finance, and court rulings. Each source is linked at the bottom of the post.

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Sven checks every number, every deadline, and every phrase—and makes corrections until everything is right.

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If a law changes, the article is revised and reviewed. The review date is always listed at the top.

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Tax A–Z

Tax terms in one sentence.

Agglomeration: The severance payment is received in a single calendar year and increases income in that year more significantly than if the employment relationship had continued uninterrupted. As a result, the tax progression is steeper, and the fifths ru … In the article
Assessment Based on a Petition: An assessment that is in effect only because someone requested it. Those who are required to file, on the other hand, are subject to mandatory assessment. In the article
BEA Exemption Amount: The tax exemption for a child's care, upbringing, or education needs. It is already included in the total amount of €9,756 per set of parents. In the article
Base Return: The statutory minimum return for a fund year: the redemption price at the beginning of the year multiplied by 70% of the base interest rate. This is the calculation basis used to determine the advance lump-sum payment. In the article
Catalog Occupation: A profession that is expressly listed in § 18(1)(1) of the Income Tax Act (EStG), such as architect or translator. It is considered freelance work if it is performed on a self-employed basis. In the article
Cost of Goods Manufactured: Expenses that increase the value of a building. They are not deducted all at once, but are spread out over many years through depreciation (AfA). In the article
Depreciation (AfA): The annual portion of the acquisition or production cost of an asset that is recognized as an expense because it depreciates over time. In the article
EN 16931: The European standard for electronic invoices. It specifies which information goes in which field so that software can read the invoice without having to manually enter the data. In the article
Economic asset: An item you use at work: a camera, a desk, a laptop, or a tool. It loses value over the years, so you depreciate it. In the article
Entertainment Expenses: Expenses for food and beverages that the company pays on behalf of other individuals. These expenses are considered reasonable if they are customary according to generally accepted standards. In the article
Exemption Limit: A threshold at which the entire amount becomes taxable. A tax-free allowance works differently: It is deducted in every case, and the remainder is taxed. In the article
Exemption Request: An order on the official form by which a bank or financial institution exempts investment income up to the specified amount from tax. In the article
Household: Several people live together and manage their household jointly, for example by sharing expenses or providing mutual support. If another adult is registered at the residence, the law presumes that they form a household community. In the article
Income tax based on tax brackets: The tax calculated based on taxable income and the tax rate, before deductions such as these are subtracted. In the article
Income-related expenses: Expenses incurred to generate, secure, and maintain income (Section 9(1), first sentence, of the Income Tax Act (EStG)). For employees, these include, for example, commuting to work, work equipment, or continuing education. In the article
Intent to Make a Profit: The goal is to earn more in the long run than the work costs. Paid collaborations and regular payments support this. In the article
Investment income: Income from cash or securities, such as interest from a demand deposit account and dividends. This income is classified as income from capital assets under Section 20 of the German Income Tax Act (EStG). In the article
Kilowatt (peak): The maximum capacity that a plant can achieve under standard conditions. The gross installed capacity, as recorded in the market master data registry, is the determining factor. In the article
Late Fee: A fee that the tax office may impose if a tax return is not filed or is filed late. This applies only if the taxpayer is required to file a return. Those who file voluntarily are not subject to a deadline and will not be charged a late fili … In the article
Maintenance costs: Expenses incurred to maintain a building in a usable condition or to restore it to such a condition, without expanding it. If the building is rented out, these expenses are considered income-related expenses. In the article
Mandatory Assessment: The tax office must assess the income tax for the year, and filing a tax return is mandatory. The counterpart to this is assessment upon request: it only takes place if someone requests it. In the article
Market Master Data Register: The Federal Network Agency's official registry for electricity and natural gas facilities. Every photovoltaic system is listed there along with its capacity. In the article
Maximum Discount Amount: The sum of positive business income divided by the sum of all positive income, multiplied by the reduced tax rate. The credit applies up to this amount. In the article
Pension exemption: The tax-exempt portion of the pension in euros. It is calculated based on the taxable portion and remains the same even if the pension increases. In the article
Primary Place of Work: The fixed business facility to which you are permanently assigned, such as your employer’s office. The determining factor is what is specified under civil service or labor law (Section 9(4) of the Income Tax Act (EStG)). In the article
Private Sale Transaction: A sale or exchange of items from one's personal assets in which the time between purchase and sale does not exceed the statutory period. For cryptocurrencies, this period is one year. In the article
Reinvesting: A reinvesting fund does not distribute its earnings but reinvests them in the fund. A distributing fund transfers them to your account. In the article
Split Tax Benefit: The effect of the splitting method: The joint taxable income is halved, the tax is calculated based on that amount, and then doubled. In the article
Supplementary Income: Income other than wages from which no income tax was withheld, such as income from self-employment, business operations, or rental income. What counts is the profit or net income, not the revenue. In the article
Sustainable: An activity is sustainable if it is intended to be repeated and does not occur just once. Anyone who regularly accepts or sells orders is engaged in sustainable activity. In the article
Tax Class VI: Income tax bracket for the second and each subsequent employer when an individual receives wages from multiple employers simultaneously (Section 38b(1), second sentence, No. 6 of the Income Tax Act (EStG)). Income tax is due in this case ev … In the article
Taxable income: The amount on which the tax is calculated. It is determined after deducting income-related expenses or business expenses, special expenses, extraordinary expenses, and, if applicable, child allowances from the income (Section 2 of the Incom … In the article
Taxable share: The percentage of the annual pension that is subject to tax. It is determined once, based on the year the pension begins. In the article
Total Revenue: The total of the fees received during the year from taxable sales—that is, excluding VAT—minus certain tax-exempt sales and excluding the sale of fixed assets (Section 19(2) of the German Value-Added Tax Act (UStG)). The determining factor … In the article
Worsening: If, during an appeal proceeding, the tax office amends a decision to the detriment of the appellant. This may only be done after prior notice has been given, stating the reasons and providing an opportunity to comment. In the article
employee lump-sum allowance: A fixed amount of €1,230 that is automatically considered an income-related expense for income from employment unless higher expenses are documented (Section 9a, Sentence 1, No. 1, Letter a of the Income Tax Act (EStG)). Individual items ar … In the article

Knowledge is good.
Filed is better.

taxtastic asks about everything these articles cover—and enters it in the right place.

Tax Knowledge.Clearly explained. With sources.

Influencers and Taxes: Business, PR Samples, Platform Payments

Foreign Investment Accounts and Taxes: Reporting Income on Form KAP

Vinted Taxes: When Private Sales Are Taxable

Minijob 2026: €603 per month and what that means for taxes

Deducting Child Care Expenses: 80% up to €4,800 per child

Household-related services and tradespeople: 20% discount

Side Business Alongside Your Day Job: Registration, Taxes, and Obligations

Basic tax-free allowance for 2026: €12,348; amounts below this threshold are tax-free

Appeal Against a Tax Assessment Notice: One Month to File

Tax Return: Mandatory or Voluntary? An Overview of the Different Cases

Deadline for filing the 2025 tax return: July 31, 2026

Tax credit for single parents: €4,260 per year

Child Allowance for 2026: €9,756 or Child Benefit of €259

Solar Power and Taxes: When a Solar System Is Tax-Exempt

Production Costs Closely Related to Acquisition: The 15-Percent Threshold

Depreciation on Buildings: 2, 2.5, or 3 Percent for Rental Properties

Cross-border Workers in Switzerland: Withholding Tax of 4.5% and the 60-Day Rule

Retirees and Tax Returns: When Filing Is Required

Upfront Flat Fee for ETFs: Why the Bank Deducts Taxes

Savings Allowance for 2026: €1,000 per person, €2,000 for couples

Crypto Taxes: Holding Period, Exemption Threshold, and Swaps Explained

Deducting Entertainment Expenses: 70% Deduction, Input Tax, Receipt

GWG 2026: Threshold of €800, mixed lots up to €1,000

Freelancer or Business: Which Are You, and What Does That Mean?

Preparing an EÜR: The Income-Surplus Account, Step by Step

Meal Allowance for 2026: €14 and €28 Flat Rate

Taxing Severance Pay: How the "One-Fifth Rule" Works

Supplementary Income: €410 Threshold and Hardship Adjustment Up to €820

Tax bracket for married couples: III/V, IV/IV, or a multiplier?

Income-Related Expenses for 2026: What Employees Can Deduct

Employee Lump-Sum Allowance for 2026: €1,230 without documentation

Home office allowance: 6 € per day, up to 1,260 € per year

Commuter allowance for 2026: 38 cents starting with the first kilometer

Required Information on Invoices: What Section 14 of the German Value-Added Tax Act (UStG) Requires

Mandatory E-Billing: What Takes Effect in 2025, and What Follows in 2027 and 2028

Input Tax Credit: Requirements, Invoices, and Small Amounts

Small Business Exemption: Thresholds of €25,000 and €100,000 Starting in 2025

Find your topic.

Work & Commuting

Self-Employed & Small Businesses

Housing & Rentals

Capital & Interest

Family & Household

Deadlines & Tax Office

Basics

Abroad & Cross-Border Workers

Tax A–Z

New and up-to-date.

Influencers and Taxes: Business, PR Samples, Platform Payments

No article without Sven.

Directly from the law

Reviewed by experts

Kept up to date

Filter, read, understand.

Influencers and Taxes: Business, PR Samples, Platform Payments

Foreign Investment Accounts and Taxes: Reporting Income on Form KAP

Vinted Taxes: When Private Sales Are Taxable

Minijob 2026: €603 per month and what that means for taxes

Deducting Child Care Expenses: 80% up to €4,800 per child

Household-related services and tradespeople: 20% discount

Side Business Alongside Your Day Job: Registration, Taxes, and Obligations

Basic tax-free allowance for 2026: €12,348; amounts below this threshold are tax-free

Appeal Against a Tax Assessment Notice: One Month to File

Tax Return: Mandatory or Voluntary? An Overview of the Different Cases

Deadline for filing the 2025 tax return: July 31, 2026

Tax credit for single parents: €4,260 per year

Child Allowance for 2026: €9,756 or Child Benefit of €259

Solar Power and Taxes: When a Solar System Is Tax-Exempt

Production Costs Closely Related to Acquisition: The 15-Percent Threshold

Depreciation on Buildings: 2, 2.5, or 3 Percent for Rental Properties

Cross-border Workers in Switzerland: Withholding Tax of 4.5% and the 60-Day Rule

Retirees and Tax Returns: When Filing Is Required

Upfront Flat Fee for ETFs: Why the Bank Deducts Taxes

Savings Allowance for 2026: €1,000 per person, €2,000 for couples

Crypto Taxes: Holding Period, Exemption Threshold, and Swaps Explained

Deducting Entertainment Expenses: 70% Deduction, Input Tax, Receipt

GWG 2026: Threshold of €800, mixed lots up to €1,000

Freelancer or Business: Which Are You, and What Does That Mean?

Preparing an EÜR: The Income-Surplus Account, Step by Step

Knowledge is good.
Filed is better.