What is an extraordinary sentence

Section 33 - Income Tax Act (EStG)

revised by B. v. 08.10.2009 Federal Law Gazette I pp. 3366, 3862; last amended by Article 7 G. v. May 12, 2021 Federal Law Gazette I p. 990
Valid from 06/30/1979; FNA: 611-1 Property and transaction taxes, property taxes
208 earlier versions | is cited in 1196 regulations

IV. Tariff

Section 33 Extraordinary encumbrances


Section 33 has 8 earlier versions and is cited in 26 regulations


(1) If a taxpayer inevitably incurs higher expenses than the overwhelming majority of taxpayers with the same income, the same financial circumstances and the same marital status (extraordinary burden), the income tax will be reduced upon request by the fact that the part of the expenses which the taxpayer can reasonably be expected to incur ( Paragraph 3) is deducted from the total amount of income.


(2) 1Expenses accrue to the taxpayer inevitably if he cannot evade them for legal, factual or moral reasons and insofar as the expenditure is necessary under the circumstances and does not exceed a reasonable amount. 2Expenses that belong to business expenses, business expenses or special expenses are not taken into account; this applies to expenses within the meaning of Section 10 (1) numbers 7 and 9 only insofar as they can be deducted as special expenses. 3Expenses caused by dietary meals cannot be considered as extraordinary burdens. 4 Expenses for the conduct of a legal dispute (litigation costs) are excluded from the deduction, unless they are expenses without which the taxpayer would run the risk of losing his livelihood and being unable to meet his vital needs within the usual framework.


(2a) 1 Deviating from paragraph 1, only a flat rate is granted for expenses for journeys caused by a disability (disability-related flat-rate travel expenses). 2 Receive the package:


1.
People with a degree of disability of at least 80 or with a degree of disability of at least 70 and the mark "G",

2.
People with the mark “aG”, with the mark “Bl”, with the mark “TBl” or with the mark “H”.

3If the eligibility requirements according to sentence 2 number 1 are met, the flat rate is 900 euros. 4If the eligibility requirements according to sentence 2 number 2 are met, the lump sum is 4,500 euros. 5In this case, the flat rate according to sentence 3 cannot be additionally claimed. 6In addition to the flat-rate travel expenses according to sentence 1, no further disability-related travel expenses are eligible as an extraordinary burden according to paragraph 1. 7The flat rate is to be included in the determination of the part of the expenses within the meaning of paragraph 1 that exceeds the reasonable burden. 8It can also be granted if a lump sum for the disabled has been transferred in accordance with Section 33b (5). 9§ 33b paragraph 5 is to be applied accordingly.

(3) 1The reasonable burden is


for a total amount of incometo
15,340 EUR
above
15,340 EUR
to
51,130 EUR
above
51,130 EUR
1. for taxpayers who have no children
and where the income tax
   
a) according to § 32a para. 1,567
b) according to § 32a paragraph 5 or 6
(Splitting process)
456
is to be calculated;   
2. for taxpayers with   
a) one child or two children234
b) three or more children112
 Percent of total income.


2The taxpayer's children are those for whom he is entitled to an exemption under Section 32 (6) or to child benefit.

(4) The Federal Government is authorized to determine the details of the evidence of expenses according to paragraph 1 and the eligibility requirements according to paragraph 2a by means of an ordinance with the consent of the Bundesrat.



Text in the version of Article 1 of the Act to Increase the Disabled Allowances and to Adjust Other Tax Regulations G. v. December 9, 2020 Federal Law Gazette I p. 2770 w.v. December 15, 2020




 

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Earlier versions of § 33 EStG

The following list shows all changes to this regulation. Via the links current and before you can compare the old version (old version) and the new version (new version). You will find the full text of the amendment law as well as the legislator's justification.



Please note that retrospective changes - if any - are sorted in this list according to the date of publication of the change title (date in brackets) and not according to the date of entry into force.



 

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Citations from § 33 EStG

You can see the regulations that refer to Section 33 EStG. The list is subdivided according to citations in the EStG itself, authorization bases, other applicable titles, amendment regulations and in repealed titles.

 
internal references

§ 3 EStG (from 01.01.2021)

... those in need of care or by other persons who thereby fulfill a moral obligation within the meaning of Section 33 (2) towards the person in need of care. Corresponding ...

§ 12 EStG (from December 18, 2019)

... 10 Paragraph 1 Nos. 2 to 5, 7 and 9 as well as Paragraph 1a Number 1, in which Sections 10a, 10b and Sections 33 to 33b are not otherwise specified, may not apply to the individual types of income or from ...

Section 33b EStG lump sums for people with disabilities, surviving dependents and carers (from December 15, 2020)

... under the conditions of paragraph 2, instead of a tax reduction in accordance with Section 33, claim a lump sum as per paragraph 3 (lump sum for the disabled). That ... the lump sum for the disabled applies, no entitlement to a tax reduction according to § 33. The prerequisite for the transfer according to sentence 1 is the indication of the granted ... by the care of a person, he can claim a lump sum instead of a tax reduction according to § 33 (care lump sum) if he does not receive any income in ...

37 EStG income tax advance payment (from December 29th, 2020)

... within the meaning of Section 10 Paragraph 1 Numbers 4, 5, 7 and 9 as well as Paragraph 1a, Sections 10b and 33 as well as the deductible amounts according to Section 33a, if the expenses and deductible ...

39a EStG tax exemption and additional amount (from December 29, 2020)

... the lump sum for special expenses exceeds 36 euros, 3. the amount that is to be granted in accordance with Sections 33, 33a and 33b (6) due to extraordinary burdens, ... within the meaning of Section 10 (1) number 4, 5 , 7 and 9 as well as paragraph 1a, §§ 10b and 33 as well as the deductible amounts according to §§ 24b, 33a and 33b paragraph 6 a total of 600 ... within the meaning of § 10 paragraph 1 numbers 4, 5, 7 and 9 as well as paragraph 1a, §§ 10b and 33 as well as the deductible amounts according to §§ 24b, 33a and 33b paragraph 6 are decisive. ...

§ 50 EStG special regulations for persons with limited tax liability (from 01.01.2021)

... 2 to 6, §§ 10a, 10c, 16 paragraph 4, §§ 24b, 32, 32a paragraph 6, §§ 33, 33a, 33b, 35a and 35c do not apply. In the case of employees, ...

52 EStG application regulations (from May 18, 2021)

... to be applied for the first time to applications for the 2017 assessment period. (33c) Sections 33 and 33b in the version of Article 1 of the law of December 9, 2020 (Federal Law Gazette I p. 2770) are ... the special editions (Sections 10, 10a, 10b, 10c), the extraordinary Burdens (Sections 33 to 33b), the allowances for children taken into account (Sections 31, 32 Paragraph ...

 

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Quotation in the following standards

Federal Training Assistance Act (BAföG)

revised by B. v. 07.12.2010 Federal Law Gazette I p. 1952, 2012 I 197; last amended by Article 4 G. v. November 12, 2020 Federal Law Gazette I p. 2416


Introductory Act to the Tax Code (EGAO)

G. v. December 14, 1976 Federal Law Gazette I p. 3341, 1977 I p. 667; last amended by Article 2 G. v. February 15, 2021 Federal Law Gazette I p. 237

§ 18a EGAO handling of mass legal remedies and mass applications (from 19.12.2006)

... contested tax assessment, the childcare costs have been reduced by the reasonable burden pursuant to Section 33 (3) of the Income Tax Act. (5) If an amendment was applied for on ..., the childcare costs have been reduced by the reasonable burden in accordance with Section 33 (3) of the Income Tax Act. (6) Was received with an on ...


Care Insurance Act (PflegeVG)

G. v. May 26, 1994 Federal Law Gazette I p. 1014, 2797; last amended by Article 57 Paragraph 33 G. v. 12.12.2019 Federal Law Gazette I p. 2652

 

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Quotations in amendment regulations

Pension Improvement Act (AltvVerbG)

G. v. June 24, 2013 Federal Law Gazette I p. 1667


Administrative Assistance Directive Implementation Act (Administrative AssistanceRLUmsG)

G. v. 26.06.2013 Federal Law Gazette I p. 1809, II p. 1120


Family Benefits Act (FamLeistG)

G. v. December 22, 2008 Federal Law Gazette I p. 2955; last amended by Article 16 G. v. July 16, 2009 Federal Law Gazette I, p. 1959

Article 1 FamLeistG Amendment of the Income Tax Act

... the number "1.824" is replaced by the number "1.932". 11. In Section 33 (2), sentence 2, the statement "Section 4f or Section 9 (5)" is replaced by the statement ... Sections 9c, 10, 10a, 10c, 16 (4), Sections 24b, 32 , 32a Paragraph 6, Sections 33, 33a, 33b and 35a do not apply. " 17. In § 51a ...


Law to adapt the tax code to the Union Customs Code and to amend other tax regulations

G. v. 22.12.2014 Federal Law Gazette I p. 2417


Law to increase the flat-rate amounts for the disabled and to adapt other tax regulations

G. v. 09.12.2020 Federal Law Gazette I p. 2770

Article 1 BehPAnpG Amendment of the Income Tax Act

... replaced by the words "people with disabilities". 4. Section 33 is amended as follows: a) According to paragraph 2, the following paragraph 2a ... grows up through the care of a person, he can instead of a tax reduction according to Section 33 a Assert a lump sum (care lump sum) if he does not receive any income for it in ... After Section 52, Paragraph 33b, the following Paragraph 33c is inserted: "(33c) Sections 33 and 33b in the version of Article 1 of the Act of 9. December 2020 (Federal Law Gazette I p. 2770) are ...


Law on tax incentives for growth and employment

G. v. April 26, 2006 Federal Law Gazette I p. 1091

Article 1 WachsBeschStFördG Amendment to the Income Tax Act

... the §§ 4f, 10 Abs. 1 Nr. 1, 2 to 5, 7 to 9, §§ 10a, 10b and the §§ 33 to 33b nothing else is stipulated, neither for the individual types of income nor from. .. according to § 10 para. 1 no. 5 and 8 and extraordinary burdens (§§ 33 to 33b) in the amount of the amount that is eligible for a joint assessment, the spouses will not jointly apply for a different division. "11. In Section 33 Paragraph 2 Clause 2, the first half-sentence is worded as follows: “Expenses related to ... the statement“ within the meaning of Section 10 Paragraph 1 No. 1, 1a, 4, 6, 7 and 9, the §§ 10b, 33 and 33c "by the indication" within the meaning of § 10 para. 1 no. 1, 1a, 4, 5, 7 to 9, the ... the indication "within the meaning of § 10 para. 1 no . 1, 1a, 4, 5, 7 to 9, which replaces §§ 10b and 33 ". 15. § 39a is amended as follows: a) Paragraph 1 ... to 9 and" replaces. bb) In number 3, the information "according to Sections 33, 33a, 33b Paragraph 6 and Section 33c" is replaced by the statement "according to Sections 33, 33a and ... 33, 33a, 33b Paragraph 6 and Section 33c "is replaced by the statement" according to Sections 33, 33a and 33b Paragraph 6 ". B) In Paragraph 2 Clause 4, the statement" in ... the statement "within the meaning of Section 10 Paragraph 1 No. 1 , 1a, 4, 6, 7 and 9, of §§ 10b, 33 and 33c "by the indication" in the sense of § 10 Abs. 1 Nr. 1, 1a, 4, 5, 7 to 9, the ... the statement "within the meaning of Section 10, Paragraph 1 No. 1, 1a, 4, 5, 7 to 9, Sections 10b and 33" replaced. c) In Paragraph 3, Clause 2, the statement "within the meaning of Section 10 ... the statement "within the meaning of § 10 Paragraph 1 No. 1, 1a, 4, 6, 7 and 9, §§ 10b, 33 and 33c" through the statement "within the meaning of § 10 Paragraph 1 No. . 1, 1a, 4, 5, 7 to 9, which ... replaces the statement "within the meaning of Section 10 Paragraph 1 No. 1, 1a, 4, 5, 7 to 9, Sections 10b and 33" 16. Section 50, Paragraph 1, Clause 4 is worded as follows: ... 9a, 10, 10a, 10c, 16 Paragraph 4, Section 20 Paragraph 4, Sections 24a, 24b, 32, 32a Paragraph 6, Sections 33, 33a and 33b are not ht to apply. " 17. § 52 becomes as follows ...


Law to implement the changes to the EU Administrative Assistance Directive and other measures against profit cuts and shifts

G. v. December 20, 2016 Federal Law Gazette I p. 3000; last amended by Article 9 G. v. 23.06.2017 Federal Law Gazette I p. 1682


Investment Tax Reform Act (InvStRefG)

G. v. 07/19/2016 Federal Law Gazette I p. 1730; last amended by Article 10 G. v. 23.06.2017 Federal Law Gazette I p. 1682


Annual Tax Act 2007 (JStG 2007)

G. v. December 13, 2006 Federal Law Gazette I p. 2878

Article 1 JStG 2007 Amendment of the Income Tax Act

... to be used if the tax rate is to be determined in accordance with Section 32b. "21. Section 33 (3) sentence 2 is worded as follows:" As the children of the taxpayer ... sentence 1, Section 21 (2), Section 22 No. 5 sentence 5, Section 32c (1) sentence 3, (2) sentence 2, Section 33 (3) sentence 1, Section 34 (3) sentence 2, Section 34e (1) sentence 2, Section 34g sentence 2, Section 35a ...


Annual Tax Act 2008 (JStG 2008)

G. v. December 20, 2007 Federal Law Gazette I p. 3150


Annual Tax Act 2009 (JStG 2009)

G. v. December 19, 2008 Federal Law Gazette I p. 2794

Article 1 JStG 2009 Amendment of the Income Tax Act

... §§ 10, 10a, 10c, 16 Paragraph 4, §§ 24b, 32, 32a Paragraph 6, §§ 33, 33a, 33b and 35a do not apply. For employees who earn income from ...


Tax Simplification Act 2011

G. v. 11/01/2011 Federal Law Gazette I p. 2131

Article 1 of the StVereinfG 2011 Amendment of the Income Tax Act

... replaced the word "separately" with the word "individually". 19. Section 33 is amended as follows: a) Paragraph 2 sentence 2 is worded as follows: ... Sections 10, 10a, 10c, 16 paragraph 4, Sections 24b, 32, 32a paragraph 6, and Sections 33 , 33a, 33b and 35a do not apply. "B) In sentence 4, the words ...


Corporate Tax Reform Act 2008

G. v. August 14, 2007 Federal Law Gazette I p. 1912; last amended by Article 16 G. v. December 20, 2008 Federal Law Gazette I p. 2850

Article 1 UStRG 2008 Amendment of the Income Tax Act

... and 2. of Section 32 (4) sentence 2, Section 32d (2) and (6), Section 33 (3) and Section 33a (1) sentence 4 and (2) sentence 2. "d) In Paragraph 6 sentence 1 ...

 

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Quotes in repealed titles

Investment Tax Act (InvStG)

Article 2 G. v. December 15, 2003 Federal Law Gazette I pp. 2676, 2724; repealed by Article 11 G. v. 07/19/2016 Federal Law Gazette I p. 1730

Link to this site: https://www.buzer.de/33_EStG.htm Keywords: tax law

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