Work-related deductions encompass expenses not reimbursed by employers, including office supplies, professional literature, and application costs. The standard bank account fee deduction is €16 annually, regardless of account opening date.

For commuting expenses, you can claim €0.30 per kilometer for the first 20 kilometers (one-way) and €0.38 per kilometer beyond that until 2026. This applies to all transportation methods, including walking and cycling.

Professional internet and phone usage can be deducted at 20% of monthly costs, maximum €20 per month.

Home office expenses are fully deductible in 2024 if the space serves as your primary work location. Alternatively, claim a flat rate of €1,260 annually.

Insurance deductions include:

• Health insurance
• Long-term care insurance
• Unemployment insurance
• Pension insurance contributions

Personal Deductions:

• Household services (cleaning, repairs with proper invoicing)
• Childcare costs up to €4,000 per child (increasing to €4,800 in 2025)
• Charitable donations
• Private liability insurance
• Moving expenses:
  • Job-related: €964 flat rate for singles (must save 1+ hour commute time)
  • Personal: up to €4,000 as household-related services

Investment-Related Deductions:

• Capital gains tax relief up to €1,000 (saver's allowance)
• Applies to interest and dividend earnings
• Recoverable through tax return if tax exemption order wasn't established

Additional Considerations:

• Employer and employee retirement contributions
• Health insurance payments
• Professional development costs
• Work-related travel expenses
• Training and language courses

Remember to maintain proper documentation for all claimed deductions and consult with a tax professional for specific situations.

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