{
  "id": 3735717,
  "title": "Einkommensteuer: Hier schaut das Finanzamt in der Steuererklärung für 2025 ganz genau hin",
  "url": "https://urgent.news/2026/08/27/einkommensteuer-hier-schaut-das-finanzamt-in-der-steuererklarung-fur",
  "topic": "finance",
  "section": "Finance & Markets",
  "published": "2026-08-27T12:40:00.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/finanzen/steuern-recht/steuern/steuererklaerung-wo-das-finanzamt-ganz-genau-hinschaut/100105886.html"
  },
  "original_language": "de",
  "account": "In 2025, the German tax authorities will closely examine certain aspects of the tax return. Previously, the obligation to submit supporting documents was replaced by the obligation to keep records. However, there are specific situations where the tax authorities need to know the details. If you submit your supporting documents in these cases, the processing of your return will be expedited and you will receive your tax refund faster. Here is an overview of the 16 situations where it is advisable to submit the supporting documents directly with your tax return. Significant matters instead of check boxes In North Rhine-Westphalia, there was a long-standing peculiarity: the tax administration published annual so-called audit fields annually. They showed which areas the tax authorities would particularly closely examine in the most populous federal state each year. This was intended to facilitate the work of tax advisors and tax officials. The audit fields published by the NRW tax administration are no longer published, but for \"special\" matters, documents and documents should still be submitted directly with the tax return. A tax matter is considered special if it is new, first-time or one-time, represents an exceptional business event, significantly differs from the previous year, or has a significant tax impact. Therefore, it is advisable to submit supporting documents directly with the tax return in the following 16 situations: New pension contributions For certain professions, there are professional insurance funds - for example, for doctors, architects, lawyers, psychotherapists, and engineers. They are an alternative to statutory pension insurance. Employers usually deduct contributions to these funds from the salaries of employees. If a person pays new contributions to professional insurance funds for the first time, they should keep a record of it. The same applies to tax residents who make voluntary contributions (plural) to the statutory pension insurance. \"Up until now, only regular contributions to pension savings are electronically transmitted to the tax administration,\" says Jana Bauer, managing director of the federal association of wage tax assistance associations (BVL). Significant donations Donations to charitable organizations can be deducted as special expenses from income tax. For amounts up to €300, a bank statement - such as a bank statement - or a cash payment receipt is sufficient. For larger amounts, a donation receipt from the donation organization is required. For \"significant donations,\" the NRW tax administration recommends submitting a supporting document. The exact amount is not specified. Whether a donation is considered significant depends on the individual case. The absolute amount and the ratio of the donation to the taxable income may play a role. Child support Payments for child support pose a high risk of misuse. Since the tax year 2025, such payments can only be deducted from income tax if they are transferred to a bank account. The tax authorities also always require proof that the person being supported is in need. Typical child support payments include financially supporting children who are still studying and do not receive child allowance. The child must have no income of their own and a modest net worth. If the child earns more than €624 per year, the income is offset against the support payments. Applications for unlimited tax liability People without a home address in Germany are generally not liable for tax in Germany. This sounds advantageous at first glance, but can have major disadvantages if a person earns income in Germany. Those who are not unlimited tax residents in Germany also do not benefit from tax reliefs such as the basic exemption. If a person files an application for unlimited tax liability in NRW, they should also submit supporting documents. Unlimited tax liability can be granted if a person does not have a home address in Germany but earns at least 90 percent of their income here or their foreign income does not exceed the basic exemption. The principle remains the same when claiming the more favorable tax treatment: the once-off income is treated as if it were spread over five years.",
  "summary": "Viele Steuererklärungen werden automatisch bearbeitet. Doch in einigen Fällen ist das Finanzamt besonders kritisch. Wann Steuerzahler unangenehmen Nachfragen zuvorkommen sollten.",
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 2,
    "also_reported_by": [
      {
        "outlet": "Handelsblatt",
        "title": "Tax Return 2025: 1230 Euros flat rate: These advertising expenses reduce the tax burden even further",
        "url": "https://urgent.news/2026/08/26/steuererklarung-2025-1230-euro-pauschal-diese-werbungskosten-senken",
        "published": "2026-08-26T12:47:00.000Z"
      }
    ]
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}