Reasonable Burden (Zumutbare Belastung): The Step Model Explained
Section 33 of the German Income Tax Act (EStG) allows you to deduct extraordinary expenses (außergewöhnliche Belastungen) — such as medical costs, dental bills, or nursing care — from your taxable income, but only the portion that exceeds your personal "reasonable burden" threshold. This threshold is not a fixed euro amount; it is calculated using a graduated step model based on your income, tax class, and number of children.
- Income (GdE) → 3 Income BracketsThe threshold is calculated across up to three income bands. Each band has a different percentage depending on your family situation. The sum of the three partial amounts is your total reasonable burden.
- Tariff × Number of ChildrenEach combination of tax class and number of children maps to a specific percentage table. Single childless taxpayers face the highest threshold (up to 7%); married couples with 3+ children the lowest (down to 1%).
- Deductible = Expenses − Reasonable BurdenOnly the portion of your total extraordinary expenses that exceeds the calculated threshold is deductible. If your costs are below the threshold, no deduction is possible.
- Tax Savings = Deductible × Your Marginal RateMultiply the deductible amount by your estimated marginal tax rate (input via the slider) to get the approximate tax refund from the claim.
Reasonable Burden Percentages by Family Situation
The step model uses three income ranges. Below is the full official table (§33 Abs. 3 EStG):
| Tariff / Situation | GdE up to 15,340 € | GdE 15,341 – 51,130 € | GdE above 51,130 € |
|---|---|---|---|
| 1 – Grundtarif, no children | 5% | 6% | 7% |
| 2 – Grundtarif, 1–2 children | 4% | 5% | 6% |
| 3 – Grundtarif, 3+ children | 2% | 3% | 4% |
| 4 – Splittingtarif, no children | 4% | 5% | 6% |
| 5 – Splittingtarif, 1–2 children | 2% | 3% | 4% |
| 6 – Splittingtarif, 3+ children | 1% | 1% | 2% |
Example: A single (Grundtarif, no children) taxpayer with GdE = 60,000 €: 5% × 15,340 + 6% × (51,130 − 15,340) + 7% × (60,000 − 51,130) = 767 + 2,147 + 621 = 3,535 € threshold. Medical costs of 5,000 € → 5,000 − 3,535 = 1,465 € deductible.
Step Model (Current) vs. Old Proportional Method
The calculator also shows the "Old Method" (pre-2017 court decision) for comparison. The German Federal Fiscal Court (BFH) ruled in 2017 that the threshold must be applied in graduated steps, not as a single flat percentage of total income. The step model is almost always lower (i.e., more favorable for taxpayers) because lower income bands are taxed at lower percentages:
| Method | How it works | Resulting threshold | Status |
|---|---|---|---|
| Step Model (current) | Each income bracket gets its own % applied, then summed | Lower → more deductible | Current law |
| Old Proportional | Total GdE × one flat % based on bracket | Higher → less deductible | Obsolete |
The difference widens significantly for incomes above 51,130 €. Use the "Comparison Old Method" output only to understand how much better the current rules are — do not use it for filing.
Frequently Asked Questions
Which expenses qualify as "extraordinary expenses" (außergewöhnliche Belastungen)?
Common examples include: out-of-pocket medical costs (co-pays, prescriptions, dental work not covered by insurance), glasses/contact lenses (in some cases), nursing home care costs, costs of a serious illness or disability, and funeral costs exceeding the inheritance. Costs that are "typical" for most people (e.g., routine living expenses) do not qualify. The key criterion is that the expense must be "inevitable" and beyond what others in a comparable situation normally face.
What is GdE (Gesamtbetrag der Einkünfte)?
GdE stands for Gesamtbetrag der Einkünfte — the total sum of income from all sources before the standard deductions (Sonderausgaben, außergewöhnliche Belastungen) are applied. It is not the same as gross salary (Bruttolohn). You find it in your previous tax assessment (Steuerbescheid) on the line labeled "Gesamtbetrag der Einkünfte," or you can estimate it as: gross salary minus deductible business expenses (Werbungskosten) plus any capital income and rental income.
Should I use Grundtarif or Splittingtarif?
Grundtarif applies to single taxpayers (Steuerklassen I, II, IV, V, VI). Splittingtarif (Ehegattensplitting) applies to married or civil partnership couples who file jointly. If you file jointly, use Splittingtarif regardless of how you split your income — the splitting tariff uses the combined GdE of both partners but applies the lower threshold percentages. This almost always results in a lower reasonable burden threshold and thus a higher potential deduction.
Does this calculator cover all special cases?
The calculator covers the standard step model as defined in §33 Abs. 3 EStG. It does not model special reductions for disabled persons (§33b), parents' maintenance (§33a), or school/training costs, which have their own separate rules and flat-rate deductions that bypass the reasonable burden threshold entirely. For these categories, consult a Steuerberater or the Finanzamt directly.
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