The annual income tax return is to be created for most people a job they like to move to a later time. Documents must be searched and sorted, and the individual items on the income tax return must be duly completed. Only then it is quite possible to make a correct tax return that is consistent and also correct.

Income tax returns will now be easier to create

Since many taxpayers submit their income tax return only if time is short, say the last possible deadline approaches, the federal government here on and given legislative changes in order that also offers the taxpayer to be created in the tax return is an oversimplification. The changes are to apply for the year 2012, so soon probably a much faster processing of income tax returns is possible.


Tax simplification in 2012 at a glance

With the law on tax simplification, the federal government has come to meet both the accountants and taxpayers. Who now wants to create for the 2012 income tax return, or want to do this work yourself, the benefits clearly points in each well of the revision of the law. There are changes in sales and also in the inheritance tax law, but for the most part in the Income Tax Act. An important point in the tax law simplification, for example, the employee lump sum. There is an increase in benefits by 80 euros to 1,000 euros a year now smooth and retroactively for the year 2011. Another, still larger items, which is explicitly in favor of simplifying the income tax return, the child benefit and further the cost of childcare.

Tax simplification of the income tax return for child support and child care costs

As part of the simplification of the tax law, there are important changes for all employees and taxpayers with children. From the year 2012, namely, paid to all regardless of age children, child benefit from its income of the parents. This is a big step towards improvement, as in previous years allowed the Einkunftsgrenze in the amount of € 8,000 will not be exceeded. This caused resentment throughout the country for ever, so the federal government has complied with its tax simplification law to the will of the Germans. When the required annual income tax return so the children can also be taken into account for tax purposes, which are previously fallen to the defined grid.

Income tax return – Child care costs are seen regardless of the economic activity of parents

Even with the cost of childcare is now a simplification is given in terms of the income tax return. As of 2012, namely, all parents are entitled to child care costs to sell for income tax return. This is a major change, because before this was dependent on the activity of the respective parents.For the year 2012, all parents in the income tax return now to sell up to 4,000 € childcare costs. If the cost of entertaining this maximum limit, to 2/3 of total costs are tax deductible. The related income tax deduction must be specified as a deduction, so it is here also leads to changes in terms of advertising costs and special charges.

Income-related test may be omitted from the income tax return for 2012

Especially with the changes in relation to child benefit and child care costs, the creation of the income tax return has now been simplified. Fear that an explicit waiver of the examination regarding the basis for the deduction must be no more that the tax office can prevail here the red pen. The same applies to child benefit because the tax authority also accepted the withdrawal of most of the income tax return without prompting. Only when the vocational training of children is complete, the evidence necessary to get the child benefit can be brought further into tax deductions. This is then explained, however, demonstrate that the adult child has taken any work that is above a minimal employment, and not exceed 20 hours per month. Up to this point, however, the full family allowance may be claimed in the income tax return.