Short answer: Special expenses (Sonderausgaben) are certain private expenses that reduce your taxable income, such as pension and insurance contributions (Vorsorgeaufwendungen), donations or church tax. For the other special expenses there is a flat-rate allowance of 36 euros a year without proof, or 72 euros with joint assessment (section 10c EStG). Up to 6,000 euros a year can be deducted for your own training. Last updated: October 2026.
Special expenses are a collective term in income tax. They often relate to insurance contributions, donations and the costs of training. This glossary entry shows which expenses count, how the flat-rate allowances work and what applies to a first degree. For the benefits for insured people, see Private Health Insurance Tax Deductions for Students.
The Most Important Points at a Glance
- Special expenses reduce your taxable income and are usually private expenses.
- Without itemised proof, the other special expenses carry a flat-rate allowance of 36 euros a year, or 72 euros with joint assessment.
- Up to 6,000 euros a year can be deducted for your own training.
- Contributions for basic cover count as insurance contributions (Vorsorgeaufwendungen).
- Separating special expenses from work-related expenses is important for students.
Which Expenses Count as Special Expenses?
| Type | Example | Note |
|---|---|---|
| Insurance contributions (Vorsorgeaufwendungen) | Contributions to basic health and long-term care insurance, retirement provision | maximum amounts under section 10 EStG |
| Donations and membership fees | Donation to a non-profit organisation | donation receipt required |
| Church tax | Church tax paid | proof via the certificate |
| Own training | Costs of a first degree or of vocational training | up to 6,000 euros per calendar year |
Source: Income Tax Act, section 10 EStG.
How Does This Work in a Calculation?
Assumption: your income before special expenses is 10,000 euros. You claim 2,000 euros of study costs as special expenses. Then the tax base is 8,000 euros. How much tax this saves you depends on your personal tax rate.
What Applies to a First Degree?
A first degree without an employment relationship usually counts as special expenses and is limited to 6,000 euros per calendar year. If the degree is completed within an employment relationship, it can count as work-related expenses. Whether your case is treated this way depends on the individual circumstances. If in doubt, ask the tax office or a tax adviser.
When Do You Enter Special Expenses?
You enter them in the relevant annexes of your tax return. Insurance contributions belong in the annex for pension and insurance expenses (Anlage Vorsorgeaufwand). The other amounts go in the main lines, if the form provides for them. The tax office checks your details against your receipts.
Frequently Asked Questions
Are health insurance contributions special expenses?
Yes. Contributions for basic cover in health and long-term care insurance count as insurance contributions that you can deduct as special expenses. Additional insurance and other contributions follow their own rules. Your insurer or the tax office can explain the details, including basic tariffs and maximum amounts.
Do I need receipts?
Yes. For donations you need a donation receipt, and for higher expenses invoices or certificates. Without proof, only the flat-rate allowance set by law applies.
Does the flat-rate allowance also apply to married couples?
With joint assessment, the flat-rate allowance doubles to 72 euros a year (section 10c EStG). Each spouse can only claim amounts for their own expenses, however.
What is the difference from work-related expenses?
Work-related expenses are linked to professional income. Special expenses are usually private expenses, such as insurance contributions or donations. Students can have both, so it helps to keep them apart.
What to Do Now
- Collect receipts for insurance contributions, donations and study costs.
- Check whether your totals exceed the flat-rate allowance.
- Enter the amounts in your tax return.
- Ask the tax office or a tax adviser if you are unsure.
Related Reading
- Tax Benefits for Students in Germany: What You Can Claim
- Private Health Insurance Tax Deductions for Students
- Glossary: Werbungskosten explained
- Tax Return for Students: How to Get Your Money Back
Sources: Income Tax Act, section 10 EStG (special expenses), Income Tax Act, section 10c EStG (flat-rate allowance).
Last updated: October 2026. This guide is general information, not individual advice.
