{
 "protocol": "verified-facts/0.2",
 "key": "de/arbeitnehmer-pauschbetrag/arbeitnehmer-pauschbetrag",
 "label": "Employee flat-rate allowance for work-related expenses",
 "value": 1230,
 "unit": "EUR/year",
 "period": "2026",
 "effectiveFrom": "2023-01-01",
 "effectiveTo": null,
 "source": "https://www.gesetze-im-internet.de/estg/__9a.html",
 "quote": "1. a) von den Einnahmen aus nichtselbständiger Arbeit vorbehaltlich Buchstabe b: ein Arbeitnehmer-Pauschbetrag von 1 230 Euro;",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-12-15",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 1230,
  "period": "2025"
 },
 "scope": "Flat employment-expense deduction applied automatically unless higher Werbungskosten are proven.",
 "hash": "sha256:187302688f578e37b2fe22cc0a57b45ecb7797306ebab869f8de6db51f7478fa",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..no2IUhyVCsJhshi5Kgu5WnXOzPCfwhleTxk3A7RHX-w02kGV8ik4kwPVAPoOaR1-u3SX0aLmXTIaGLb7DJyhAQ",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/de/arbeitnehmer-pauschbetrag/arbeitnehmer-pauschbetrag",
  "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/estg/__9a.html"
 }
}