Special expenses (Sonderausgaben) are private expenses that reduce taxable income without being professional expenses (Werbungskosten).
Main categories
- Pension insurance premiums: up to 29,344 €/year (2026, employees)
- Health and long-term care insurance: fully deductible (basic cover)
- Alimony paid: up to 13,805 €/year
- Donations and association membership fees: up to 20% of total income
- Vocational training costs: up to 6,000 €/year
Flat-rate Sonderausgaben deduction
Without receipts, a flat rate of 36 € (single) / 72 € (couples) applies. This is almost always exceeded as soon as insurance premiums are declared.
Sources: § 10 EStG, BMF.