Contributions to Religious Denominations

As from the calendar year 2009, contributions to churches and religious communities accepted by law are deductible as special expenses up to a maximum of € 200/year (from 2005 to 2008: up to € 100).

With employees, the employer may consider the increased amount of special expenses in the course of the roll-up already in December 2009 if the employer is informed about the contributions.

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