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

In 2025, the German tax authority, the Finanzamt, pays close attention to specific details in tax returns. The Belegvorhaltepflicht or record-keeping duty has replaced the Belegvorlagepflicht or record-submission duty, meaning taxpayers no longer need to submit documents like tax receipts, receipt books, or payment confirmation letters.

However, there are certain situations where the Finanzbeamten want to ensure they have the necessary proof. Sending supporting documents along with the tax return can speed up the processing and lead to a quicker tax refund. The following 16 scenarios require the submission of supporting documents directly with the tax return:

1. New contributions to professional pension funds, especially for certain professional groups like doctors, architects, lawyers, psychotherapists, and engineers.

2. Voluntary contributions to the statutory pension insurance for those who pay extra contributions.

3. Significant charitable donations, even if the amount is less than 300 Euros, require a donation receipt from the charitable organization.

4. Underpayment of maintenance payments due to an increased risk of fraud. Now, maintenance payments must be made via bank transfer, and the Finanzamt requires proof of the recipient's need.

5. Income from children who are studying and depend on parental support, provided the child does not have other income or significant assets.

6. Requests for unlimited tax liability when earning income in Germany despite living abroad. The Finanzamt requires proof of income and documentation from local authorities in the country of residence of the supported person.