We assess your income, assets, and expenses. These are compared with standard amounts determined by the tax authorities. If it turns out after the calculation that you cannot afford the municipal taxes, you will be granted exemption.
Income
We compare your net monthly income with the benefit amounts set by the central government. We deduct housing costs and health insurance premiums from your net monthly income, among other things. The outcome shows whether there is sufficient income to pay the tax assessment.
Assets
By assets, we mean:
- Bank and/or savings balances in your bank account(s). For 2024, the following exeptions apply:
single persons: €3200
single person with a state pension: €3450
single parent: €3920
couples: €4330
couples with a state pension: €4680
- The vehicles you own. You may only own one car per household, which must not be worth more than €3350. If you need a car because of a disability, please include a copy of your disabled parking permit or a medical certificate from an independent doctor. If you cannot do without your car due to work, please include a statement from your employer.
- Your own home with equity, a second car, motorcycles, caravans, stocks, etc. No exemptions are given for these. The value is fully taken into account.
Cost-sharing standard
If you live with more adults in one household, the municipality adjusts the exemption accordingly. This is called the cost-sharing standard. The more persons aged 27 or older living in your household, the lower the amount of the exemption becomes. This is because you can share the housing costs with more people. It does not matter what the income of the other resident is or what relationship you have with the person. The reason why you live in one household also does not matter.
