Wer hohe Werbungskosten, Sonderausgaben oder außergewöhnliche Belastungen hat, muss nicht bis zum Jahresende warten, ehe es dafür eine Steuererstattung gibt. Sie können diese Aufwendungen bereits während des Jahres steuermindernd berücksichtigen lassen und so Monat für Monat ein höheres Netto-Gehalt bekommen: Ein Lohnsteuerfreibetrag bringt gleich mehr Geld.

1. Was bewirkt die Lohnsteuerermäßigung?

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Zweijährige Gültigkeit des Lohnsteuerfreibetrages ab 2016

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Bei Lohnsteuerfreibetrag Pflicht zur Abgabe einer Steuererklärung

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2. Wie erhalten Sie den Lohnsteuerfreibetrag?

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Wie Sie noch in diesem Jahr ein zusätzlichesWeihnachtsgeldbekommen!

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3. Der Antrag auf Lohnsteuerermäßigung

a) Regelung bis 2017

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b) Neuregelung ab 2018

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4. Gründe für eine Lohnsteuerermäßigung

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a) Beschränkt antragsfähige Ermäßigungsgründe

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Werbungskosten

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Sonderausgaben

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Außergewöhnliche Belastungen allgemeiner Art

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Aufteilung des Freibetrages bei Eheleuten

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b) Unbeschränkt antragsfähige Ermäßigungsgründe

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5. Lohnsteuerfreibetrag für Geringverdiener mit Zweitbeschäftigung

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6. Lohnsteuereinbehalt: Steuervorteil für deutsche Reeder

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