Einkommensteuer: Hier schaut das Finanzamt in der Steuererklärung für 2025 ganz genau hin

Starting with the significant changes to tax filing rules in 2025, the German Finanzamt (tax authority) has eliminated the requirement for taxpayers to submit proof of receipts or supporting documents when filing their tax returns. However, there are 16 specific scenarios where providing these documents is highly recommended, as the Finanzbeamten (tax officials) may inquire to accelerate the processing and expedite the tax refund.

In Nordrhein-Westfalen, the Finanzverwaltung (tax administration) used to publish "Prüffelder" annually, outlining the areas they would scrutinize most closely due to the high population density in the region. They were designed to streamline the work for both tax advisors and tax officials. Although they no longer publish Prüffelder, they still advise presenting documents and evidence for "special" circumstances when filing tax returns.

The Finanzverwaltung defines a "significant circumstance" as one that is novel, unique, substantially different from the previous year, or has a considerable tax impact. This list overlaps with a list compiled by the Bavarian Finanzverwaltung. If a taxpayer falls into one of the following 16 scenarios, it is advised to submit supporting documents with their tax return:

1. New contributions to professional pension schemes, such as those for doctors, architects, lawyers, psychotherapists, and engineers.

2. Voluntary contributions to the statutory pension insurance system.

3. Significant donations to charitable organizations, with the amount not being specified by the Finanzverwaltung.

4. Maintenance payments, which are now only tax-deductible if transferred to a bank account, and the recipient must be needy.

5. The claim for unlimited tax liability, which requires providing evidence of income and foreign income not exceeding the Grundfreibetrag.

6. Tax benefits for severance pay, which is now taxed over a five-year period rather than all at once.

7. Any other "significant circumstance" as determined by the Finanzverwaltung, such as new or unusual business situations, significant changes compared to the previous year, or substantial tax implications.