From the total income received in the previous calendar year, standard costs are deducted, which amount to 10% and do not require additional proof. Social security contributions that a student is obliged to pay on the basis of special regulations are deducted. Deductions are then deducted. In addition to the standard costs, the student can also claim the actual costs of transport and accommodation. Thus, we get a net tax base, which is the basis for final taxation.
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In case of exceeding the amount, personal income tax is only from the amount of the excess
It is also possible to pay personal income tax in installments, but it is approved by the tax authority on the proposal of the person liable for payment.
The general relief is granted to each taxpayer provided that another resident does not claim a special relief for a dependent family member (specifically for students, this means that they can claim this relief if their parents do not claim it in their tax return as dependent family members). In the event that a parent registers a pupil or student as a dependent family member, only the latter loses this relief, so it is always necessary to make your own calculation and find out what is (at the household level) more favorable. The use of the sales tax calculator is important there.
A dependent up to 26 years of age is considered a dependent family member of the liable party if:
Continue secondary or upper secondary education continuously or intermittently for up to one year, not employed. Does not perform any activity, does not have his / her own income for subsistence or is less than EUR 2,436.92 per year.
For the Dependents
A dependent family member is also a child who meets the above conditions and is older than 26 years, if he enrolls in studies until the age of 26, for a maximum period of six years from the day of enrollment in undergraduate studies and for a maximum period of four years from the date of enrollment in postgraduate studies. Own income is all income under ZDoh-2 except family pension, income for temporary or occasional work on the basis of a referral, scholarship and income that is exempt from personal income tax under Articles 22 and 29 of ZDoh-2. This means that a student can still earn up to € 2,436.92 per year through a copyright or business contract and parents will be able to claim him or her as a dependent family member.
The special personal allowance (so-called student allowance) applies only to income from student work, but not to other income (royalties, cadastral income, property income, parental pension, various awards).
The special personal allowance for 2020 amounts to EUR 3,500.00
The amount of the relief is determined each year by a scale for assessing personal income tax and reliefs.
As of 1 January 2007, only two conditions apply to the application of the special personal allowance: status and age. This means that high school or university students can earn as much as they want, only they will have to pay income tax on higher earnings.
The limit of 26 years does not mean that someone is no longer allowed to work through the student service (the exception is part-time students or participants in adult education). After this age, they only lose a special personal (student) relief. A 25% advance payment of personal income tax is also deducted from each transfer to the referral.