What is 12 1 1 2

Unless otherwise specified in Section 10 (1) numbers 2 to 5, 7 and 9 as well as subsection 1a number 1, sections 10a, 10b and sections 33 to 33b, deductions may not be made for the individual types of income or from the total amount of income become
the amounts spent on the taxpayer's household and on the maintenance of his family members. 2This also includes the expenses for the lifestyle that the economic or social position of the taxpayer entails, even if they are made to promote the profession or activity of the taxpayer;
Voluntary benefits, benefits based on a voluntarily justified legal obligation and benefits to a person legally dependent on the taxpayer or his / her spouse or their spouse, even if these benefits are based on a special agreement;
taxes on income and other personal taxes as well as sales tax for sales that are withdrawals and the input tax amounts on expenses for which the prohibition of deduction in number 1 or Section 4 (5) sentence 1 numbers 1 to 5, 7 or paragraph 7 applies; this also applies to the ancillary services attributable to these taxes;
fines imposed in criminal proceedings, other legal consequences of a financial nature in which the criminal nature predominates, and payments to fulfill conditions or instructions, provided that the conditions or instructions do not merely serve to repair the damage caused by the act, as well as related expenses;


(+++ § 12: For application see § 52 +++)