Employees and pensioners can once again benefit from overpaid income tax this year. Thanks to increased deductions and valorisations, the credits are particularly generous, averaging 1,000 euros.

Negative Tax: Low Earners Also Benefit

Even those who pay no or very little income tax can benefit from the tax adjustment. For the tax year 2024, payouts of up to 1,331 euros per person are possible as a direct payment or SV bonus. This "negative tax" functions as a social security refund for individuals with a low tax burden.

Maximum SV Refund for Different Groups

For the tax year 2024, the maximum social security refunds amount to 55 percent or 1,215 euros within the framework of the employee assessment. If there is also an entitlement to the commuter allowance, the amount increases to a maximum of 1,331 euros. Pensioners are entitled to 80 percent or 637 euros. For the year 2025, these values will be increased again, bringing up to 1,398 euros for employees from 2026.

Child Bonus: Additional Support for Families

The child bonus has been increased to 700 euros per child (previously 550 euros). This is available if at least 30 days of taxable active income have been earned and there is an entitlement to the single earner or single parent deduction.

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