The main tax changes at a glance
relief and support for families with children
effect from tax year 2010, the allowances for children for each child of a total of € 6,024 raised to € 7,008. At the same time, the child benefits from 1 January 2010 for each child increased by 20 €.
Less inheritance and gift tax for siblings and cousins
The inheritance tax rates in the control class II in 2010 decreased by 30-50% to 15-43%. This particular transfers between siblings and cousins are relieved.
introduction of the factor procedure
effect from tax year 2010, the spouse in addition to the tax bracket combinations III / V or IV / IV, the possibility of the tax card each tax bracket IV, to be entered in connection with a factor. This factor has the effect of a tax-reducing multiplier. The aim of the factor method is to create an incentive for receiving a taxable (and subject to social insurance) employment - particularly for low-income spouse.
Enhanced deductions for maintenance expenses
The maximum amount of 33 under § Section 1 of the Income Tax Act (ITA) deductible maintenance payments to legal dependents and persons treated will be increased from the current € 7,680 to € 8,004 (from tax year 2010). In addition, from 2010, the entertaining for the person accepted contributions to a basic health care insurance and a deductible.
Further tax relief
will increase the basic allowance
The basic allowance from 1 January 2010 from € 7,834 to € 8,004 so far for a single person and from € 15,669 to € 16,009 for married couples raised.
occurs when tax rates at 1 January 2010 after the already 2009 of lowering the bottom tax rate from 15% to 14% and the increase of the other tariff benchmarks by 400 € also occurs on 1 January 2010 is now a further increase in the rate benchmarks by 330 € one.
Expanded tax Deduction of health insurance contributions
Under the previous law, contributions to health and nursing care along with the other provisions other expenses limited deductible. These maximum amounts will be increased in future to up to 2,800 €. About the increase in the maximum amounts beyond this ensures that in future all health insurance contributions by the taxpayer to secure a performance level consistent with the statutory health and social care insurance, are fully deductible. Tax contributions are thus at least for a basic health care and insurance as special expenses to be set. This Abzugsmäglichkeiten apply to private as well as for statutory health insurance tax deductible and are also rewarding.
Improved deductibility of alimony payments to a divorced or separated spouse
The maximum amount of € 13,805 for the increase in the real splitting (§ 10 paragraph 1 No. 1 ITA) deductible alimony payments to a divorced or permanently separated spouses is from 2010 to the receiver for the maintenance of accepted contributions to a basic health care and insurance.
changes in the pension
Increased deductibility of pension insurance
The deductibility of amounts for basic needs in old age (eg the social pension scheme, a professional steady supply, the so-called "Rürup rent" be made free of tax to 70%.
certification allows tax approval
These changes affect the income tax law and the pension contracts Certification Act:
was by the Finance Act 2009 introduced a compulsory certification for tax-funded basic pension contracts. That means: Contributions to a basic annuity may as special expenses under § 10 of the Income Tax Act from assessment year 2010, only then tax be accepted if the contract form is certified by the CA. CA is the Federal Financial Supervisory Authority, from 1 July 2010, the Federal Central Tax Office.
