German Sonderausgaben (special expenses) are private expenses that reduce your taxable income — pension and insurance contributions, donations, church tax, alimony, childcare and tuition. If you claim nothing, you receive a standard allowance of €36 (single) or €72 (joint). Anyone who can document higher actual expenses saves significantly more tax. Use our Special Expenses Calculator to estimate your deductible amount and the resulting tax savings.
What are Sonderausgaben?
Sonderausgaben are governed by §§10 to 10g EStG. They are private expenses — not business or job-related — but the legislator allows them to reduce your taxable income. The main categories:
- Pension & insurance contributions (Vorsorgeaufwendungen, §10 (3))
- Donations and membership fees to charitable organisations (§10b)
- Church tax — fully deductible (§10 (1) no. 4)
- Alimony — under Realsplitting (§10 (1a) no. 1)
- Childcare costs for children up to 14 (§10 (1) no. 5)
- Tuition at private schools (§10 (1) no. 9)
Standard allowance (§10c EStG)
If no special expenses are claimed, the tax office grants an automatic standard allowance — but it is very small:
| Filing status | Standard allowance 2026 |
|---|---|
| Single | €36 |
| Joint | €72 |
An average church tax payment alone exceeds the allowance. It almost always pays to claim actual amounts.
Pension and insurance contributions — the largest category
Vorsorgeaufwendungen (§10 (3) EStG) are usually the biggest single Sonderausgaben item. They split into two pots:
1. Pension contributions — fully deductible since 2023
Contributions to the statutory pension and to the Rürup pension are 100 % deductible — up to:
| Filing status | Cap 2026 |
|---|---|
| Single | €27,565 |
| Joint | €55,130 |
Including employer and employee shares of the statutory pension, mid-income earners often hit the cap. The Rürup pension is therefore particularly attractive for the self-employed.
2. Other insurance — health, care, unemployment, BU, liability
Basic health and long-term care insurance contributions are fully deductible. Other insurances (unemployment, occupational disability, liability, accident, term life) share a joint cap:
| Status | Cap 2026 |
|---|---|
| Employee / civil servant | €1,900 |
| Self-employed | €2,800 |
Donations (§10b EStG) — up to 20 % of income
Donations and membership fees to charitable organisations are deductible up to 20 % of total income. Example: at €50,000 income the cap is €10,000. Anything above is carried forward to future years. Donations to political parties follow §34g EStG separately.
Church tax (§10 (1) no. 4 EStG)
Church tax is fully deductible without a cap. The only exception is church tax levied on capital income, which is already settled by Abgeltungsteuer.
Use the Church tax calculator to estimate your annual amount.
Alimony (Realsplitting)
Maintenance payments to a divorced or permanently separated spouse are deductible under §10 (1a) no. 1 EStG up to €13,805 per year (Realsplitting). The recipient must consent (Anlage U) and reports the payment as taxable other income. Above the cap, the alternative außergewöhnliche Belastung deduction (§33a EStG) is often more favourable.
Childcare (§10 (1) no. 5 EStG)
For children up to age 14, childcare costs are deductible at 2/3 of the cost — capped at €4,000 per child per year. Example: €9,000 daycare → 2/3 = €6,000 → capped at €4,000. The cap scales linearly with the number of children. Cash payments are not accepted.
Tuition (§10 (1) no. 9 EStG)
Tuition for a state-recognised private school is deductible at 30 %, capped at €5,000 per child per year. Boarding and meals are not part of the deductible tuition.
Worked example: family with one child, €80,000 income
| Category | Input | Deductible |
|---|---|---|
| Pension contributions | €5,000 | €5,000 |
| Other insurance | €3,000 | €1,900 |
| Donations | €1,000 | €1,000 |
| Church tax | €1,200 | €1,200 |
| Childcare (1 child) | €3,000 | €2,000 |
| Total Sonderausgaben | €11,100 | |
| Tax savings at 35 % marginal rate | ≈ €3,885 |
Run your own scenario in the Special Expenses Calculator.
Reporting Sonderausgaben on the tax return
- Collect receipts — donation receipts, insurance certificates, tuition invoices.
- Anlage Vorsorgeaufwand — for health, care, unemployment, pension, Rürup, BU.
- Anlage Sonderausgaben — for donations, church tax, alimony, childcare, tuition.
- Anlage U — for Realsplitting (alimony).
Common mistakes
- Private health insurance above basic coverage is not additionally accepted.
- Donation receipts under €300 only need a simplified proof; above that, a full donation certificate is required.
- Childcare: only care costs — not meals or sports lessons.
- Tuition: only state-recognised private schools, no university or vocational training fees.
Sonderausgaben vs. exceptional financial burden?
If alimony exceeds €13,805 or the recipient does not consent, the deduction can fall under außergewöhnliche Belastung (§33a EStG) instead. Medical expenses not reimbursed by health insurance also typically belong to §33 EStG — not Sonderausgaben.
Related calculators
- Special Expenses Calculator — pension, donations, church tax and more
- German income tax calculator — tax burden under §32a EStG
- Church tax calculator — 8 % or 9 % of income tax
- Capital gains tax calculator — Abgeltungsteuer on interest and dividends
- Rürup pension calculator — tax benefit of the Basisrente