[{"data":1,"prerenderedAt":155},["ShallowReactive",2],{"page-data-kurzarbeit-und-steuererklaerung-en":3},{"id":4,"title":5,"author":6,"body":7,"date":139,"description":17,"extension":140,"image":141,"locale":142,"meta":143,"name":144,"navigation":145,"path":146,"seo":147,"stem":148,"tags":149,"__hash__":154},"blog/blog/en/kurzarbeit-und-steuererklaerung.md","Short-time work and tax returns: When filing becomes mandatory","CUCO Team",{"type":8,"value":9,"toc":125},"minimark",[10,14,18,21,26,29,32,35,38,42,45,50,53,56,60,63,67,70,73,92,96,99,102,106,109,116,119],[11,12,5],"h1",{"id":13},"short-time-work-and-tax-returns-when-filing-becomes-mandatory",[15,16,17],"p",{},"Short-time work benefits are an important financial bridge for many employees in economically difficult times. But what is a relief at the moment of payment often causes surprises in the mailbox the following year: Anyone who has received short-time work benefits is in most cases legally obliged to submit an income tax return.",[15,19,20],{},"We will explain to you why this is the case, which legal regulations apply and how we as a wage tax assistance association can support you.",[22,23,25],"h2",{"id":24},"why-is-the-tax-return-mandatory-for-short-time-work","Why is the tax return mandatory for short-time work?",[15,27,28],{},"In principle, employees who only earn income from employment often do not have to submit a tax return (so-called application assessment). However, this changes suddenly as soon as wage replacement benefits come into play. In addition to short-time work benefits, these benefits also include unemployment, sickness, parental benefits and insolvency benefits.",[15,30,31],{},"The legislature regulates this clearly in Section 46 Paragraph 2 No. 1 of the Income Tax Act (EStG):",[15,33,34],{},"If the total amount of wage replacement benefits received in the calendar year is more than 410 euros, filing an income tax return is mandatory (so-called mandatory assessment).",[15,36,37],{},"Since the short-time working allowance usually quickly exceeds this exemption limit of 410 euros, most of those affected automatically become liable to pay the tax.",[22,39,41],{"id":40},"the-progression-reservation-simply-explained","The “progression reservation” simply explained",[15,43,44],{},"Many employees are surprised about the tax obligation, because short-time work allowance is actually tax-free. That is fundamentally correct. The short-time working allowance itself is not directly taxed. However, it is subject to the so-called progression reservation (§ 32b EStG).",[46,47,49],"h3",{"id":48},"what-does-this-mean-in-practice","What does this mean in practice?",[15,51,52],{},"The German tax system is structured progressively. This means that anyone who earns more pays a higher percentage tax rate. The tax office fictitiously adds the tax-free short-time working allowance to your remaining, regularly earned gross income. Your personal, slightly higher tax rate is then determined from this sum.",[15,54,55],{},"This higher tax rate will then only be applied to your regular income (excluding short-time working benefits) - but this mechanism will still result in the tax burden on the remaining income increasing.",[22,57,59],{"id":58},"am-i-now-at-risk-of-an-additional-tax-payment","Am I now at risk of an additional tax payment?",[15,61,62],{},"Due to the progression reservation, additional payments can actually be made when calculating taxes, as the later, higher tax rate has not yet been taken into account when the monthly wage tax deduction on the regular salary is taken into account.",[46,64,66],{"id":65},"but-dont-panic-an-additional-payment-is-not-set-in-stone","But don't panic: an additional payment is not set in stone!",[15,68,69],{},"This is exactly where our work as a wage tax assistance association comes into play. By specifically claiming your advertising costs, special expenses and extraordinary burdens, the effect of the progression reservation can often be mitigated or even completely offset.",[15,71,72],{},"Typical deductible costs are:",[74,75,76,80,83,86,89],"ul",{},[77,78,79],"li",{},"Travel costs (commuter allowance)",[77,81,82],{},"Home office expenses",[77,84,85],{},"Work equipment (e.g. specialist literature, tools, PC)",[77,87,88],{},"Craftsman services in your own household",[77,90,91],{},"Child care costs",[22,93,95],{"id":94},"pay-attention-to-deadlines-and-stay-relaxed","Pay attention to deadlines and stay relaxed",[15,97,98],{},"Anyone who is obliged to submit a tax return must submit it to the tax office by the end of August of the following year. The big advantage for our members: If we, as a tax assistance association, prepare your return, the official submission deadline is significantly extended.",[15,100,101],{},"This means you have more time to collect the necessary documents in peace and quiet and you don't have to worry about late fees.",[22,103,105],{"id":104},"we-will-help-you-through-the-tax-jungle","We will help you through the tax jungle!",[15,107,108],{},"Short-time work brings with it enough uncertainties - your tax return shouldn't be one of them. The consultants from our income tax assistance association will examine your individual situation, calculate the tax effects of short-time work benefits and get the best for you by applying all possible allowances and advertising costs.",[15,110,111],{},[112,113,115],"a",{"href":114},"/en/termin","Make an appointment today. We look forward to seeing you!",[117,118],"hr",{},[15,120,121],{},[122,123,124],"em",{},"Disclaimer: This blog post is intended for general information and guidance only. It does not constitute binding tax advice and cannot replace individual advice in individual cases. Despite careful research, we do not guarantee that the information is always up-to-date, correct or complete.",{"title":126,"searchDepth":127,"depth":127,"links":128},"",2,[129,130,134,137,138],{"id":24,"depth":127,"text":25},{"id":40,"depth":127,"text":41,"children":131},[132],{"id":48,"depth":133,"text":49},3,{"id":58,"depth":127,"text":59,"children":135},[136],{"id":65,"depth":133,"text":66},{"id":94,"depth":127,"text":95},{"id":104,"depth":127,"text":105},"2026-06-17T00:00:00.000Z","md","/images/benefit-digital-personal.webp","en",{},"kurzarbeit-und-steuererklaerung",true,"/blog/en/kurzarbeit-und-steuererklaerung",{"title":5,"description":17},"blog/en/kurzarbeit-und-steuererklaerung",[150,151,152,153],"Short-time work","Tax return","Progression reservation","Tax tips","rvIlGTNR51StvN3MQSGjdQXXWLIuqlhrNyhb_fC0SAU",1783406382702]