Building with a small budget feasible?

Morning,
unfortunately yes. But there are quite a few options.
Something is invested in the house near Hannover - deductible due to rental.
Moving costs deductible due to my wife's job-related relocation, why she was relocated does not matter - hopefully.
Health insurance can be paid for 3 years in advance - if interested, there is good info at "Der Privatier (dot) com".
And let's see what else the tax advisor comes up with.
Regards Olli

I still haven't quite understood the "tax trick". I can pay my private health insurance contributions in one go for the future 36 months and then claim the expense in a lump sum in the tax return for the "payment year". So far so good. But where is the advantage? I get the tax refund for the next 3 years all at once and then have nothing to deduct in the following two years.

Can you explain that to me?:D

I assume: if you slip into the next tax bracket(s) in that year due to a one-time payment because of the progressive tax rate, you cannot recover anything in the following years...

Since income tax is not calculated linearly, when preparing the tax return, an attempt is made to smooth the income over the years.
If the golden handshake in one year leads to a sharp increase in the tax rate, one can try to eliminate the peaks with high income tax burden by shifting all expenses into that year.
A taxable income of 1st year 35K€ / 2nd year 50K€ / 3rd year 35K€ leads to a higher tax burden than an even distribution of 1st year 40K€ / 2nd year 40K€ / 3rd year 40K€

As an entrepreneur, this is quite easy by bringing forward purchases or expenses, valuing provisions somewhat more generously, or deferring income to the following year, etc.
As an employee, this is considerably more difficult. However, there are a few small levers here as well, as one can see.

Thank you very much for the detailed explanation of what I meant.

I still haven't fully understood the "tax trick." I can pay my private health insurance contributions in one lump sum for the next 36 months and then claim the expense all at once in the tax return for the "payment year." So far so good. But where is the advantage? I get the tax refund for the next 3 years all at once and then have nothing to deduct in the following two years.

Can you explain that to me?:D

Morning,
it is now planned for me that I will have (almost) no income in the coming years, so also little taxes...
Causing as many costs as possible this year makes sense since I moved up quite heavily in the tax progression due to the severance payment, last month I even had to pay over €5000 solidarity surcharge, even though it supposedly no longer exists.
Only rental income, of which only half counts for me, the other half goes to my wife.
I will receive unemployment benefits for 2 years, then live off the severance payment for another 2 years, and then retire at 63.
So it fits. :D
Regards Olli

Taxable income of 1st year 35K€ / 2nd year 50K€ / 3rd year 35K€ leads to a higher tax burden than an even distribution of 1st year 40K€ / 2nd year 40K€ / 3rd year 40K€

However, one should not overestimate the effect.
With tax class 1 and nothing else, the gross-net calculator from the internet says that you save a clean 200€ in total over all years with the lower variant. At least in this example.

These optimizations become really interesting when in one year there is almost no income otherwise, then it looks significantly different with the allowances.