Income tax: Here, the tax office takes a very close look at the 2025 tax return

Since 2016, the German tax authorities have simplified the process for filing tax returns by eliminating the requirement to submit evidence, such as tax receipts, bank statements, or transfer confirmations. While it is generally sufficient to retain the evidence for personal records, there are specific situations where the tax authorities require additional documentation.

In these cases, submitting the documents concurrently with the tax return can expedite processing and ensure a quicker refund. This article outlines 16 such instances where providing evidence directly with the tax return is beneficial.

In North Rhine-Westphalia, the tax administration has traditionally highlighted certain areas for heightened scrutiny each year through published "audit tables." These tables aimed to facilitate the work of tax advisors and tax officials by enabling the direct submission of evidence. Although the tax administration in North Rhine-Westphalia no longer publishes these tables, they still recommend submitting supporting documents and evidence directly alongside the tax return for "special" situations.

The tax administration deems a situation "special" if it is new, unprecedented, significantly different from the previous year, or has a substantial tax impact.

The tax administration considers specific circumstances significant when they are new, first-time occurrences, represent exceptional business events, differ significantly from the previous year, or have a substantial tax impact. This list generally aligns with one from the Bavarian tax administration. For ordinary individuals, it is advisable to submit evidence in 16 specific scenarios:

1. New contributions to professional pension schemes: Certain professionals, such as doctors, architects, lawyers, psychotherapists, and engineers, have their own pension schemes. Employers usually contribute to these schemes on behalf of employees. However, if an employee starts paying their own contributions for the first time, they should retain evidence of these payments.

Similarly, individuals making voluntary additional contributions to the statutory pension scheme should also keep records. Jana Bauer, managing director of the Federal Association of Payroll Tax Assistance Organizations, advises that electronic transmission of regular contributions to pension funds is currently the only method accepted by the tax authorities.

2. Significant donations: Donations to charitable organizations can be deducted as special expenses from taxable income. For donations under €300, a bank statement or cash payment receipt is sufficient. However, for larger donations, a donation receipt from the charitable organization is required. The tax authorities recommend submitting such evidence for significant donations.

The exact threshold for what constitutes a "significant" donation is not specified by the tax authorities, but it may depend on both the absolute amount and the proportion of the donation relative to the taxable income.

3. Maintenance payments: The tax authorities view maintenance payments as a high-risk area for potential abuse. Starting from the tax year 2025, such payments can only be deducted from taxable income if they are made via bank transfer. The tax authority also requires evidence that the recipient is in need. Typical maintenance payments include financial support from parents to children, excluding those who receive child benefits or have minimal income and assets.

If the child earns more than €624 per year, the maintenance payments are considered part of the recipient's income. For international support, individuals must complete additional forms and provide confirmation from local authorities in the recipient's country, which should be attached to the tax return.