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Main changes in declaring the income of year 2017

The main changes concerning the declaration of income of year 2017 in comparison with 2016 can be found in the table below.

  Year 2016 Year 2017
The basic exemption for the year 2040 euros 2160 euros
Increased basic exemption in the event of pension 2700 euros 2832 euros
Submission of spouses’ joint income tax return Spouses were allowed to submit a joint income tax return A natural person may submit an individual income tax return and the increased basic exemption may be deducted on behalf of a person having earned less than 2160 euros of taxable income by his/her spouse if the total taxable income of the spouses does not exceed 50 400 euros per calendar year
Transfer of a housing loan interest or training cost amount to the spouse Spouses were allowed to submit a joint income tax return Any housing loan interest or training cost amount exceeding taxable income, or any portion thereof, may be transferred to the spouse if the proprietary relationship between the spouses is jointness of property
Housing loan interest limit 1200 euros 300 euros
Amount of the increased basic exemption upon children It was allowed to declare the data of one’s own children It is possible to declare the data of the spouse's children, in case the spouse himself/herself or the child’s other parent does not declare the child's data.

Any unused portion of the increased basic exemption upon children may be transferred to the spouse if the proprietary relationship between the spouses is jointness of property.

 

13.11.2017