Understanding tax · Jurisdiction DE

Work expenses

Work expenses are costs of earning employment income. The flat amount applies while no higher costs are claimed.

In more detail

Section 9 of the Income Tax Act describes work expenses. Section 9a sets flat amounts, including the employee flat amount. Finmon does not name the euro amount of the flat rate, because it is in the statute and can change. Someone with higher actual costs uses those instead of the flat amount, not on top of it. One exception: under section 9a sentence 3, union dues count in addition to the flat amount. The tax office checks receipts and whether the cost was for the work.

Background

Not every expense in the year is a work expense. Living costs stay outside, even when they feel part of the working day. What is deductible in a case is decided by the tax office under the statute, not by Finmon. The return is the place to report the higher costs.

An example

The flat amount is taken into account by the office. Someone who has only that flat amount does not list the costs one by one. Someone above it enters the actual items on the return. Finmon does not sort receipts.

A common misconception

The flat amount and the actual costs are added together.

The flat amount is the figure used when actual work expenses are not higher. Above that, the evidence counts, not the sum. Union dues are the statutory exception.

Source: EStG §§ 9, 9a. Last reviewed: 2026-10-31. Editorially reviewed on 2026-10-31. Next review 2027-10-31. Version 0.2.0. Finmon explains. It does not advise. Not investment, tax or legal advice.