Taxpayers can still take advantage of financial advantages at the end of the year in 2025. If you act in a timely manner, you can reduce your tax burden with targeted measures – from the home office allowance to childcare costs and tradesmen’s services.
advertising costs
A simple way to reduce the tax burden is through advertising costs. For this purpose, the tax office automatically takes into account the so-called employee flat rate of 1,230 euros per year. This amount covers typical expenses related to the job – such as office supplies, specialist literature or small work equipment. If you have higher costs, you should collect receipts: If the actual expenses exceed the flat rate, they can be fully claimed as business expenses.
Home office
Anyone who works from home can claim a daily allowance of 6 euros per working day – but a maximum of 1,260 euros per year (corresponds to 210 days). This flat rate is counted as advertising costs and is possible regardless of whether you have your own study room.
In addition, a home office can be taken into account for tax purposes – but only if it is the focus of the entire professional activity. In this case, the actual proportional costs for rent, electricity, heating or even furniture can be deducted. Alternatively, you can choose a flat rate of up to 1,260 euros. Important: The room must clearly be used as a study and must not also serve as a living room or bedroom.
Travel costs
Taxpayers can also save taxes on their daily commute. The tax office takes into account the so-called distance allowance: 30 cents per kilometer between home and work are applied to each working day – regardless of the means of transport used. From the 21st kilometer onwards, the flat rate increases to 38 cents. Anyone who has a longer commute to work can quickly claim several hundred euros a year for tax purposes.
Child care
Parents can claim childcare costs for children up to the age of 14 on tax. From the 2025 assessment period, 80 percent of the expenses can be deducted as special expenses – a maximum of 4,800 euros per child per year (previously 2/3 of 6,000 euros = 4,000 euros). Expenses for daycare, after-school care, childminders or babysitters are eligible, as long as there is an invoice and payment is made non-cash.
In addition, employers can support their employees with tax-free childcare subsidies. These are also possible if it is not a child but a person in need of care. In this case, the same tax benefits apply.
Craftsmen and household-related services
Another tax saving tip is the costs for tradesmen. The tax office can recognize costs of up to 6,000 euros per year. 20 percent of the work costs can be deducted from taxes – a maximum of 1,200 euros. However, this only applies to labor and travel costs as well as machine rentals. Material costs are not taken into account here. The invoice should therefore show exactly how the costs are made up. It is also important that payments must be made by EC card or bank transfer.
A similar procedure applies to household-related services. These include, among other things, cleaning and outpatient care work, gardening and winter service. 20 percent of up to 20,000 euros can also be claimed from the tax authorities per year. In total you can save up to 4,000 euros. But here too, it must be noted that payment must be made by EC card or bank transfer.
Donate
Finally, donations can also be claimed for tax purposes. An account receipt is sufficient as proof up to an amount of 300 euros. For donations exceeding this amount, a donation receipt must be presented.
Editorial team finanzen.net